1. Prototypes for testing standard are in the nature of testing equipment used for developing the project and without testing equipment the production of life saving instruments of required standard is not possible. Such prototypes for testing standard are, therefore, classifiable under H. 84.66(i)(d)(6), provided the same otherwise satisfy requirement of that heading. (Indore Collectorate Trade Notice No. 115/78-Cus. dt. 13.12.1978).