1983 (1) TMI 259 - AT - Customs

Summary

The appellants claimed a refund for Chart Paper, Pens, and Ink Cartridges under Notification No. 211/76-Cus. The lower authorities rejected the claim stating the goods were consumable and no Duty Exemption Certificate was produced. The Tribunal found Pens to be parts and accessories of a scientific instrument, allowing the refund for Pens but rejecting it for Chart Paper and Ink Cartridges.