https://www.taxtmi.com/caselaws?id=74382 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. en-us Wed, 11 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74382 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. Case-Laws Customs Wed, 11 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74382