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of <h1>Customs duty exemption denied for 'Capacitors and Coils' under Notification No. 21176-Cus.</h1> The appeal was dismissed as 'Capacitors and Coils' were held ineligible for customs duty exemption under Notification No. 21176-Cus. The Tribunal ruled ... Capacitors and coils are not instruments The appeal dealt with the eligibility of 'Capacitors and Coils' for customs duty exemption under Notification No. 21176-Cus. The goods were imported under Bill of Entry Cash No. 1705, dated 26-7-1979. The Assistant Collector and the Appellate Collector both rejected the claim for refund, stating that the goods were not entitled to the benefit of the Notification. The Tribunal upheld this decision, stating that the Notification applied to scientific and technical instruments, apparatus, and equipment, not to parts like 'Capacitors and Coils'. Therefore, the appeal was dismissed.
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