9911796707
TMI Blog1995 (2) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption of the said goods in terms of Notification No. 55/75-C.E., dated 1-3-1975 which covered "Drawing and mathematical instruments". By this order dated 4-12-1980 the Assistant Collector rejected the appellants' claim that `micrometers' were mathematical instruments. While approving the classification of `micrometers' under Tariff Item 68 he held that they were not eligible for exemption under Notification No. 55/75-C.E., dated 1-3-1975. Being aggrieved by the order passed by the Assistant Collector, the appellants filed an appeal before the Collector Central Excise (Appeals) who by the impugned order confirmed the Assistant Collector's finding that `micrometers' are not mathematical instruments covered by Noti- fication No. 55/75-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters' being precision measuring instruments were correctly classifiable under Tariff Item 68. He added that `micrometers' were correctly held as not eligible for exemption in terms of Item 5 of Notification No. 55/75-C.E., dated 1-3-1975 since they did not fall in the category of "mathematical instruments". In support of his contention he referred to meaning of `micrometer' in McGraw Hill Dictionary of Scientific and Technical Terms, according to which `micrometer' is an instrument meant for making precise measurements. He contended that the opinion of Shri R.J. Seth. Management Expert and the relevant notes to Heading No. 96.10 of BTN relied upon by the appellants were not relevant for the purpose of determining the eligibility of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h such goods. The notes under Heading 90.16 of the BTN relied upon by the appellants are also not relevant since the relevant Central Excise Tariff was not aligned to BTN and even otherwise it is well settled that the notes to BTN and HSN are not relevant for the purpose of the interpretation of an exemption notification. 6. From the following extracts form the McGraw Hill Dictionary of Scientific and Technical Terms, it is seen that a `micrometer' is only an instrument for making measurements. "micrometer (ENG) 1. An instrument attached to a telescope or microscope for measuring small distances or angles. 2. A caliper for making precise measurements : a spindle is moved by a screw thread so that it touches the object to be measured; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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