CNC high speed profile milling machine is eligible for exemption under Notification No. 70/81-Cus., as a technical equipment where the imports have been made by a research institution satisfying the requirements of the Notification. - Madras Customs House Public Notice No. 59/90, dated 2-2-1990.

Combustion efficiency test kit. - The entire kit is classifiable under Heading 90.27 of Customs Tariff Act. When a set of articles would satisfy the provisions of Interpretative Rule 3(b) of Customs Tariff Act, 1975 then such set of articles would be classifiable as if they consisted of the component which gives the essential character to the sets. When a set of articles does not satisfy the provisions of Interpretative Rule 3(b) of Customs Tariff Act, 1975 then such goods shall be classified and assessed by following provisions laid down under Section 19 of Customs Act, 1962. - Madras Customs House Public Notice No. 45/90, dated 18-1-1990.

Load cells are classifiable under sub-heading 9031.80 of Schedule I to Customs Tariff Act, 1975 based on HSN explanatory notes, relating to Heading 90.31 where there is specific reference to this product. - Madras Customs House Public Notice No. 59/90, dated 2-2-1990.

Medical instruments imported by agents are eligible for exemption under Notification No. 62/88-Cus., only if there is documentary evidence to show that the Agents are appointed by the hospitals for import and supplying of medical instruments. - Madras Customs House Public Notice No. 182/89, dated 2-8-1989.

'Supermizer-SMX'. - The apparatus in question meets the term of Heading 90.32 and Note 6(b) to Chapter 90 since it contains measuring devices, control devices and switching devices and controls the power factor of the induction motor. Accordingly, the Board is of the view that this item would be classifiable under Heading 90.32 (sub-heading 9032.89). Since the apparatus is classifiable under sub-heading 9032.89, its classification under Heading 85.43 is ruled out by application of Rules 1 and 6 of the General Interpretative Rules. - Based on C.B.E. & C. Circular No. 45/95-Cus., dated 19-4-1995 - 1995 (77) E.L.T. (T45).