1983 (7) TMI 316

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..... July, 1982 filed against Order No. S/49-1070/79R, dated 7-4-1980 has been transferred to the Tribunal by the Govt. of India for disposal in terms of Section 131(B)(2) of the Customs Act, 1962. 2. A Goulder Mikron Make 2A Rolling Gear Tester was imported and assessed to duty under Heading 90.16(2) under B/E 1971/648, dated 23-1-1979. Thereafter, it was claimed that the goods should be reassesse .....

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..... errors i.e., eccentricity, profile and tooth spacing, all three taken together and not individually. Since the appellants could not furnish any additional information to throw light on Rolling Gear Tester or Gear Eccentricity Tester and explain how the machine could determine individual errors or show that the machine is basically a Gear Eccentricity Tester in addition determines other errors, re .....

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..... is a gear eccentricity tester. They cite Engg. Metrology which indicates maximum composite error as eccentricity and that the gear eccentricity tester measures this and not the individual error. An extract of DIN 3960 Item 4.18, to indicate that run out is nothing but a composite error (eccentricity) as well as relevant extracts of IS 7504-1974 to substantiate their arguments. 4. Shri Dhadhal r .....

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