https://www.taxtmi.com/caselaws?id=74380 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. en-us Wed, 11 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74380 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. Case-Laws Customs Wed, 11 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74380