9911796707
TMI Blog2004 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed is Rs. 38,926/- for the period September, 1988 to February, 1989 while in the second Appeal No. 2624/2002, the period is from March, 1999 to August, 1999 and the duty confirmed is Rs. 66,944/- on the appellants who are engaged in the manufacture of steel scales. The classification of these scales, claimed by the appellants is under sub-heading 9017.10 being drawing and mathematics instruments, while according to the department, it should be under sub-heading 9017.90. 2. The learned Counsel has contended that the steel scales manufactured by the appellants are drawing and mathematical instructions as on the front side of the scales on the one edge, inches and on the other edge centimetres have been engraved, while on the back th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overs drawing and mathematical instruments. While sub-heading 9017.90 applies to others . The authority below has classified under this Heading 9017.90 on the ground that the scales are primarily meant for measuring distance between two points and for that reason, cms/ inches had been marked on the front side of the scales. The scales can be termed as instruments for measuring length for use in hand. But we are unable to subscribe to this ground. The learned Counsel has produced one sample of the steel scale being manufactured by the appellants during the course of arguments and we have examined the same. We find that on its front side, on one edge inches and on the opposite edge, centimetres, have been engraved. On the back side, conversi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the scales manufactured by the appellants can be safely called/termed as drawing and mathematical instruments, as observed above, and as such are classifiable only under sub-heading 9017.10 of the CETA. Therefore, the impugned orders of the Commissioner (Appeals) holding the classification of the scales under sub-heading 9017.90 of the CETA cannot be sustained and are set aside. Since under sub-heading 9017.10 of the CETA, nil rate of duty has been provided on drawing and mathematical instruments, no duty demand could be confirmed against the appellants for the periods in dispute in both the appeals and the same is set aside. Consequently, both the appeals of the appellants are accepted with consequential relief, if any, permissible under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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