1996 (10) TMI 249

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..... ember (T)]. This appeal is directed against the Order-in-Appeal No. 1902/87-BCH, dated 4th May, 1987 of Collector of Customs (Appeals). 2. The appellants imported one Hypoid Gear Tester Model 512. They claimed it to be hypoid gear tester used for testing gears and sought its assessment at a concessional rate of duty under Notification No. 49/78, which granted partial exemption among others .....

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..... poid gear tester is one of the types of bevel gear tester. As illustrated in the diagrams, bevel gears can be straight, spiral, zero or Hypoid. To the extent that even when being a bevel gear it is a hypoid gear tester they are fully covered under Notification No. 49/78. 4. Ld. D.R. forcefully reiterates the departmental arguements and submits that the alternate pleas made by them would indicate .....

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..... hether the addition of the word bevel to the expression hypoid gear tester in the notification would take them out of the category of hypoid gear tester. 7. On perusing the Mc. Graw Hills Encyclopaedia on Science and Technology Page 88, we find bevel gears could be of different varieties. Varieties being (a) Straight; (b) Spiral; (c) Zero and (d) hypoid. In other words, even a bevel gear tester .....

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