1987 (3) TMI 342

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..... Member (T)]. - The question that arises for decision in this appeal, originally filed as a revision application before Govt. of India and transferred to this Tribunal for disposal, as an appeal, is the eligibility of DIODES for exemption from customs duty under Notification No. 211/76-Cus. The goods were imported under Bill of Entry No. Cash 20, dated 1-6-1979. 2. The Assistant Collector .....

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..... rts thereof. 5. We have considered the arguments of both sides. The goods imported are without dispute, DIODES which are parts of Instrument. The Notification in question exempts scientific and technical instruments, apparatus and equipments. It is, therefore, clear that as submitted by the ld. SDR, this Notification is not applicable to parts of Instrument etc. For this reason, we dismiss the .....

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