9911796707
TMI Blog1997 (11) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... garaj, SDR, for the Respondent. [Order per : V.P. Gulati, Vice President]. The issue in the appeal relates to benefit of Notification No. 118/86 which is available in respect of Measuring Instruments. The appellants goods are for spotting out various defects like, cracking, damage etc. to the carcase and which are not visible to the Eye. The tyre is rotated and the beam from the unit fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or other defects in materials (bars, tubes, profiles, machined articles, such as screws, needles etc.). These operate either by observing the cathode-ray screen diagram resulting from magnetic variations, or by direct reading of variations in magnetic permeability as indicated on a graduated scale or by the use of ultrasonic waves. The latter group includes ultrasonic instruments for checking so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of notification should be allowed. 5. The ld. SDR for the department has pleaded that for an instrument to be designated as measuring instruments the parameters which is to be measured should be known and the units in which it is to be measured should also be indicated. He has pleaded in the present case, merely the defective portions are identified and no measurement as such is done. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instruments" therefore could be taken to be the one which measure and identifies parameter in terms of certain selected units. In the present case, the machine in question only spots out the defects but does not in any way measure the degree of the defect nor is this designed to give any measurement of the nature of the defect identified. Merely because a number of defects are displayed would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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