9911796707
TMI Blog1998 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said goods under Tariff Heading 90.31 which pertains, inter alia to measuring instrument. Benefit of Notification has been claimed by the respondents herein because they feel it is covered by Sl. No. 45 of the table to the Notification pertaining to Electrical measuring, checking, analysing or automatically controlling instruments and apparatus . The said expression has been defined by explanation (6) of Notifi-cation as follows :- (6) Electrical measuring, checking, analysing or automatically controlling - instrument and apparatus means:- (a) instruments or apparatus for measuring or checking electrical quantities: (b) Machines, applliances, instruments or apparatus of a kind described in Heading Nos. 90.14, 90.15, 90.16, 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l tank to the measuring vessel. Therefore, the measurement is done on the basis of mechanical principle on which pump works. On this basis the benefit of Notification 189/92-Cus. is proposed to be denied to the respondents. 4. We have heard both sides. We observe that the judgment of the lower appellate authority is more logical. It is no doubt, true, that geared pump brings a certain quantity of oil from the oil tank to the measuring vessel. But the actual measurement in a consumption cycle is essentially done by the load cell as described by the lower appellate authority in the impugned order. The finding of the lower appellate authority is based on a reading of the catalogue. Revenue s only ground is that the role played by gear pump i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore agree with the lower appellate authority that it is a load cell which actually measures the consumption of oil by measuring the changes in voltage, which is caused by difference in weight at the beginning of the measuring cycle and at the end thereof. [During the testing period a num- ber of measurement can be taken and the averaging can also be done to those readings]. Fluctuation in voltage is an electrical phenomenon and, therefore, we are clearly of the view that, the oil consumption instrument imported by the respondents herein operates on the principles of measuring an electrical phen-omenon. Therefore, it is entitled to the benefit of Notification No. 189/92-Cus. 5. In view of the foregoing discussions, Revenue s Appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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