1987 (3) TMI 344

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..... der per : I.J. Rao, Member (T)]. - The question that arises for decision in the 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 Capacitors and Coils for exemption from customs duty under Notification No, 21176-Cus. The goods were imported under Bill of Entry Cash No. 1705, dated 26-7-19 .....

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..... instruments, Apparatus and Equipments but not to parts thereof. 5. We have considered the arguments of both sides. The goods imported are, without dispute; Capacitors Coils 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 applic .....

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