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TMI Blog1998 (7) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... denied the benefit of Notification No. 121/92-Cus. in respect of auxiliary duty leviable on the said apparatus. The respondents, however, succeeded before the lower appellate authority which has held as follows : There is no necessity to restrict the benefit of notification to instruments falling under a particular Tariff Heading, when the notification and Table attached thereto allows instruments, falling under Chapter 90 of the Indian Customs Tariff. In determining the scope and coverage of a notification, no doubt interpretation should be made on actual words used therein, but there is no necessity to unnecessarily restrict the scope of notification by introducing extraneous considerations. It was also held by the Tribunal in the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than stroboscopes), or 90.31, the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled. (c) instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and (d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled." Shri Agarwal points out that the instrument does not merely measure X-ray intensities but it is meant for studying of the crystalline structure and the chemical composition of materials. Clause (c) of Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92.30, unless an expression to the effect that such instrument or apparatus should not incorporate radiation source is occurring in the said clause of the Explanation. He, therefore, submits that there is no strength in the Revenue s case. 4.1 We have carefully considered the pleas advanced from both sides. We are inclined to agree with the submissions of the learned Advocate for the respondents. Clause (c) of Explanation 6 is fairly widely worded. Apparatus and instrument mentioned thereunder may or may not incorporate radiation source. Simply because radiation source is included in the imported apparatus. It cannot be taken to mean that it will not be covered by Clause (c) of Explanation 6. Hence, we do not find any substance in Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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