9911796707
TMI Blog1994 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Brief facts : 1.1 The appellants herein imported Bendix 3 Co-ordinate Measuring and Marking Machine and claimed assessment under Heading 90.28(4) read with Tariff Heading 90.16(1) read with benefit of Notification No. 394-Cus. of 1976. Benefit of the said notification was, however, denied without disputing the classification under Heading 90.28(4) read with 90.16(1). 1.2 The appellants, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana for the appellants has urged that the lower authorities have erred in finding that the primary function of the machine is more than measuring and checking and it is used for marking as well. He draws attention to catalogue of Bendix Portage Layout Machines wherein the applications of the machines are set out as below :- Due to their versatility and accuracy, applications of the equipment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he checkings and measurement carried out on a work piece more meaningful. He, therefore, submits that the machine is fully covered by the Notification 394/76-Cus., dated 2-8-1976. 2.3 As regards the point that the notification gives exemption to articles falling under Tariff Heading 90.16 alone and not under Tariff Heading 90.28 even though the rate of duty prescribed for the latter tariff headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of lower duty to checking or measuring instrument. Function of the imported machine is to mark out the dimensions of the work piece and thereby form a layout thereof. 3.2 Regarding the other controversy on extension of benefit to goods falling under Heading 90.16 and not the goods falling under Heading 90.28, he has no comments to make in view of D.B. judgment of Bombay High Court in 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the primary function of an instrument is measuring or checking and measuring, the said instrument is entitled to the benefit of lower rate of duty. We have no doubt that the imported goods fulfil those functions, although its supplemental or additional function may also be of `lay out . 4.2 Second point is no longer in controversy. 4.3 Hence we allow the appeal with consequential relief to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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