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TMI Blog1983 (1) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. Vice-President Smt. S. Duggal, Member (J), and Shri. K.L. Rekhi, Member, (T)]. - In this case, the appellants claim for refund in respect of (1) Chart Paper, (2) Pens and (3) Ink Cartridges, under Notification No. 211/76-Cus., was rejected by the lower authorities on the grounds that- (i) the subject goods were of consumable nature and, (ii) Duty Exemption Certificate had not been produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Accessories for Brush Mark 220 Recorder. 4. On behalf of the Department, Shri Chatterjee reiterated the same two grounds on which the lower authorities had rejected the appellants refund claim. 5. We have carefully considered the matter. Exemption Notification No. 211/76-Cus., specifically excludes consumable items from its coverage. We find that Chart Paper and Ink Cartridges are con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfied in each case that the goods in respect of which the exemption was claimed were scientific or technical instruments, apparatus or equipment or spare parts, component parts or accessories of such instruments, apparatus or equipments. Since we have already held that the subject Pens were parts and accessories of the Recorder, which in turn was a scientific and technical instrument, we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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