ORDER
I.J. Rao, Member (T)
1. The appellants (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 goods were entitled to exemption from customs duty under Notification No. 211/76-Cus. The Assistant Collector rejected the claim as unsustainable as NMI and DE certificates were not produced by the appellants.
2. The Appellate Collector rejected the appeal as “improperly filed” as the appellants file the photostat copy of the Asstt. Collector’s order without affixing a 0.50 paise Court Fee Stamp, as required and did not reply a Memo issued to them on 18.8.1981. The appellants thereafter filed a revision application before the Govt. of India. This application on statutory transfer to this Tribunal, is now an appeal before us.
3. We heard, Shri K.K. Koshy, the Ld. representative of the appellants. Shri Koshy reiterated the contents of the revision application and submitted that as the NMI and 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 filed.
4. Shri J. Gopinath, Ld. SDR did not oppose the submission regarding the stamp. He, however, pointed out that under Notification No. 211/76 exemption is permissible only to Instruments, Apparatus and Equipments of Scientific and Technical nature but not to parts thereof. Ld. SDR pointed out that ‘Ceramic Chip Capacitors’ imported in the instant case were only parts.
5. We have considered the arguments of both sides and also perused the Notification 211/76. Normally, taking note of the circumstances that dismissal of the appeal by the Appellate Collector was for the failure to fulfil the technical requirement of affixing court fee stamp to the impugned order, we would have been inclined to set aside that order and direct a re-hearing by the Collector (Appeals) after appellants comply 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 for such instrument etc. Admittedly the goods imported are Capacitors which are only parts of such machine. Clearly they are not entitled for concession under the Notification.
7. We, therefore, dismiss the appeal.