1997 (1) TMI 166

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..... K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal No. 241/88-BCH, dated 6-1-1988 of Collector of Customs (Appeals), Bombay. The appellants imported Universal Measuring Machine Validator and claimed classification of these machines under CTH 90.16(2). The claim of the appellants for assessment to concessional rate of duty under Notification No. 49/78, dated 1-3-1978 was .....

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..... No. 9 of Notification No. 49/78 came up for consideration before Tribunal in case of Kinetic Engineering Ltd. - 1988 (37) E.L.T. 61. The Tribunal held that the use of accessories listed in the catalogue for the imported machine would make it capable of making all the measurements listed at Serial No. 9 of the catalogue. All the Universal Measuring Machines have accessories without which they coul .....

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..... rdizing your original sound investment. Validator systems defy obsolescence." 5. This indicates that universal measurement machinery is capable of performing different functions with the help of accessories and, therefore, following the ratio of Tribunal's Orders in case of M/s. Escorts Ltd. Supra and M/s. Kinetic Engineering Supra, we set aside the impugned order and allow the appeal.
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