https://www.taxtmi.com/caselaws?id=74381 An exemption notification limited to scientific and technical instruments, apparatus and equipment did not cover imported ceramic chip capacitors described as parts. The tribunal held that, because the notification did not expressly extend concessional treatment to parts, the goods fell outside its scope and the refund claim failed on the merits. A procedural objection concerning court-fee stamp was noted but did not affect the substantive result. en-us Wed, 11 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74381 An exemption notification limited to scientific and technical instruments, apparatus and equipment did not cover imported ceramic chip capacitors described as parts. The tribunal held that, because the notification did not expressly extend concessional treatment to parts, the goods fell outside its scope and the refund claim failed on the merits. A procedural objection concerning court-fee stamp was noted but did not affect the substantive result. Case-Laws Customs Wed, 11 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74381