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        <h1>Customs duty appeal for imported Ceramic Chip Capacitors dismissed due to technical errors</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. 131 (Tribunal) The Appellate Tribunal dismissed the appeal of Indian Telephone Industries Ltd. seeking refund of customs duty for imported Ceramic Chip Capacitors as they were considered parts and not entitled to exemption under Notification No. 211/76-Cus. The appeal was rejected due to technical errors and failure to meet the requirements.

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