ORDER
I.J. Rao, Member (T)
1. 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 of Customs rejected the claim of the appellants for refund of the customs duty holding that the goods were not entitled to the benefit of said Notification. The Appellate Collector upheld the same by his order despatched on 20.11.80 as unsubstantiated.
3. We heard Shri K.K. Koshy, Dy. Manager of the Appellants. Shri Koshi reiterating the contents of the revision application submitted that goods in question ‘DIODES’ are covered by NMI and DE certificates. He further stated that the appellants have been importing consumables like ‘Diodes’ and obtained necessary documents covering the same.
4. Shri J. Gopinath, Ld. SDR opposing the arguments invited our attention to Notification 211/76 and submitted that this Notification is applicable to Instrument, Apparatus and Equipments but not to parts 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 appeal.