9911796707
TMI Blog1996 (12) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... , Vice President]. This is an appeal against the order of Collector of Customs, Bangalore dated 13-7-1987. The appellants had requested, when the matter had come up on the board last occasion, that they will be submitting technical literature and the case may be decided on that basis. Accordingly, we have gone through the Appeal Memorandum, written submissions and technical literature receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. In this connection, he would draw our attention to the Write up/technical material filed by the appellants and it was his submission that it shows that their instrument was capable of testing hardness not only by the Vickers scale but also by other methods i.e.`knoop and scratch. 5. It was his submission that while the issue of applicability of Notification No. [49/78], in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing drilling milling in addition to boring, as such the benefit could not be granted for the same. On the same analogy, the Notification No. 49/78 is not available in the case of imported item. 6. The learned DR also stated that Vickers Hardness test using the Diamond Pyramid Indentor was subsequently improved so that hardness could also be carried by [knoop] and scratch methods and it became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ickers] Tester can be utilised for measuring hardness by more than one methods, does not have any bearing on the case before us because the Notification No. 49/78 extends the benefit to Vicker s Hardness Tester; And admittedly, the machine is known as such in the market. In this connection, we also note that in the case of Blue Star,the item in question was a Vicker s Hardness Tester which was cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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