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<h1>Imported silicone rubber sleevings deemed equipment, not consumables, qualify for duty exemption under Notification No. 211/76-Cus.</h1> The Appellate Tribunal CEGAT NEW DELHI allowed the appeal, stating that silicone rubber sleevings imported by the appellants qualified for duty exemption ... - The Appellate Tribunal CEGAT NEW DELHI allowed the appeal of the appellants who had imported silicone rubber sleevings and claimed duty exemption under Notification No. 211/76-Cus. The Tribunal held that the silicone rubber sleevings were eligible for the benefit of the notification as they were not consumable items and could be considered as equipments covered under the notification.
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