Exemption for scientific instruments does not automatically cover parts unless the notification clearly says so.

An exemption notification for scientific and technical instruments, apparatus and equipment does not automatically extend to their parts. Capacitors and coils, though described as parts of instruments, were held outside the scope of Notification No. 211/76-Cus because the notification covered only the instruments, apparatus and equipment themselves and contained no clear words including parts. The exemption claim was therefore not maintainable, and the appeal failed.

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

Analysis: The goods imported were admitted to be capacitors and coils and were described as parts of instruments. The exemption notification applied to scientific and technical instruments, apparatus and equipment. On its terms, the notification did not extend to parts of such instruments, apparatus or equipment. Since the imported goods were only parts, they did not satisfy the condition for exemption.

Conclusion: The claim for exemption was not maintainable and the appeal failed.

Ratio Decidendi: An exemption notification covering instruments, apparatus and equipment does not, without clear words, extend to parts of those articles.

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