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<h1>Customs duty appeal denied for 'DIODES' as parts, not scientific instruments</h1> <h3>SOUTH INDIA CORPN. (AGENCIES) (P) LTD. Versus COLLECTOR OF CUSTOMS</h3> SOUTH INDIA CORPN. (AGENCIES) (P) LTD. Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 134 (Tribunal) The case involved the eligibility of 'DIODES' for customs duty exemption under Notification No. 211/76-Cus. The Appellate Tribunal CEGAT, New Delhi dismissed the appeal, stating that the notification applies to scientific instruments, apparatus, and equipment, not parts like diodes. The appeal for refund of customs duty was rejected.