1987 (3) TMI 343

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..... llants (Indian Telephone Industries Ltd.) on whose behalf [M/s. South India Corporation (Agencies) (P) Ltd., Clearing Agents, filed this appeal] imported goods described as Ceramic Chip Capacitors of different types under Bill of Entry No. HD/116, dated 2-8-1980. After clearing the goods on payment of customs duty on merits, the appellants sought refund of the customs duty on the ground that goo .....

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..... nd DE certificates were filed, the concession under Notification No. 211/76-Cus. may be extended to the goods imported. He further submitted that the appellants would make good the shortage under the Stamp Fee and pointed out that even at Appellate level, a stamp was sent to the Appellate Collector office and submitted that unfortunately this stamp had not been connected to the papers of appeal fi .....

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..... ly with the requirement of affixing the stamp. But, in view of the other circumstances that even in such a re-hearing the appellants are bound to fail for the reasons stated above, we are not adopting that course. 6. As correctly pointed out by the ld. SDR, Notification No. 211/76 exempts scientific and technical Instruments, Apparatus and Equipments, the notification does not extend to parts fo .....

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