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of <h1>Tribunal allows refund for scientific instrument parts, denies for consumable goods without Duty Exemption Certificate.</h1> The Tribunal allowed the refund for Pens as parts of a scientific instrument but rejected it for Chart Paper and Ink Cartridges as they were considered ... - The appellants claimed a refund for Chart Paper, Pens, and Ink Cartridges under Notification No. 211/76-Cus. The lower authorities rejected the claim stating the goods were consumable and no Duty Exemption Certificate was produced. The Tribunal found Pens to be parts and accessories of a scientific instrument, allowing the refund for Pens but rejecting it for Chart Paper and Ink Cartridges.
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