1987 (3) TMI 342 - AT - Customs

Summary

The case involved the eligibility of 'DIODES' for customs duty exemption under Notification No. 211/76-Cus. The Appellate Tribunal CEGAT, New Delhi dismissed the appeal, stating that the notification applies to scientific instruments, apparatus, and equipment, not parts like diodes. The appeal for refund of customs duty was rejected.