Customs exemption for scientific instruments did not extend to parts such as diodes, so the import remained dutiable.

Diodes imported as parts of instruments were held outside the customs exemption because Notification No. 211/76-Cus extended relief only to scientific and technical instruments, apparatus and equipment, and not to parts thereof. On that construction, the imported goods did not qualify for exemption from customs duty, and the appeal was decided against the assessee.

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Issues: Whether diodes, being parts of instruments, were eligible for exemption from customs duty under Notification No. 211/76-Cus.

Analysis: The imported goods were diodes and the Tribunal accepted that they were parts of instruments. The notification extended exemption to scientific and technical instruments, apparatus and equipment, and not to parts thereof. On that construction, the goods did not fall within the scope of the exemption.

Conclusion: The exemption under Notification No. 211/76-Cus was not available to the imported diodes. The appeal was decided against the assessee.

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