9911796707
TMI Blog2000 (2) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents manufacture balances falling under Chapter 90 of the Schedule to the Central Excise Tariff Act and claimed the benefit of Notification No. 71/86. This notification provides nil rate of duty to the Precision balances of sensitivity of 5mg. or better; that the balances in question have dual sensitivity i.e. sensitivity at the minimum weight level and sensitivity at the maximum weight level which is not in accordance with the conditions stipulated in the notification and as such benefit of notification is not available to the impugned product; that the Commissioners (Appeals) have relied upon the opinion tendered by the Department of Legal Metrology according to which the balance should normally be classified according to its best ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. They can also take more load upto 300 gms. But after 30 gms., the sensitivity deteriorates to .01. They also make another model of capacity 300 gms. load, but it has the same sensitivity of .01 throughout and it costs only Rs.15000/-. Thus, according to the appellants the fact that the balance can take a higher load (at a lower sensitivity) is an incidental function and it should not influence classification. It is reasonable and logical that nobody would pay a higher price for a more sophisticated function unless he has any need for the same. If he needs only the lower function, he could as well buy the equipment with only lower sensitivity. I find from the impugned order that it is not the case of department that the so-called balances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al order No. A/160-161/93-B1 dated 12-7-1993 remanded the matter to the adjudicating authority for deciding the issue whether having regard to the trade practice, the dual sensitivity range balances are to be understood as covered by the said notification and whether in the case of said dual range balances their sensitivity is to be taken from the angle of best sensitivity at lower range or the worst sensitivity at the higher range. The learned representative of the respondents further submitted that on remand the Assistant Commissioner, Belapur under order No. 52/93 dated 17-2-1994 allowed the benefit of notification No. 71/86 to their product holding that prices of balances are depending upon the best sensitivity performed by them; that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition of sensitivity at a minimum weight level. The department of Legal Metrology coming under Ministry of Food and Civil Supplies. Government of India, under their letter dated 26-12-1988 has clarified that the balance should normally be classified according to their best sensitivity available under ambient physical condition. As the product in question has the sensitivity of 5mg or better it cannot be said that they are not covered by notification No. 71/86. The department has placed reliance on the opinion given by the Institute for Design of Electrical Measuring Instruments which is a Government of India Society. The said institute in their subsequent letter dated 20-1-1992 has mentioned as under :- Subsequently you have enclosed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
