https://www.taxtmi.com/caselaws?id=74410 Imported chemical electrodes were examined by reference to the catalogue and their functional use, and were treated as accessories for the operation of an ion meter rather than consumable items. On that basis, the conditions for exemption under Notification No. 211/76 were satisfied, and the benefit of the notification could not be denied merely because the goods were said to be consumables. The impugned order was therefore set aside, the appeal was allowed, and consequential relief followed. en-us Fri, 08 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74410 Imported chemical electrodes were examined by reference to the catalogue and their functional use, and were treated as accessories for the operation of an ion meter rather than consumable items. On that basis, the conditions for exemption under Notification No. 211/76 were satisfied, and the benefit of the notification could not be denied merely because the goods were said to be consumables. The impugned order was therefore set aside, the appeal was allowed, and consequential relief followed. Case-Laws Customs Fri, 08 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74410