1997 (1) TMI 166

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..... al 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 rejected on the ground that Notific .....

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..... sideration 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 could not do the measurements. As the machine needs .....

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