1987 (9) TMI 169

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.... the order of the Collector of Customs (Appeals), New Delhi. 2. Brief facts of the case are that the appellants imported Sterozoom Microscopes and claimed benefit of exemption Notification No. 118/80. Under this Notification, a number of specified machines designed for use in electronic industry stand exempted. The lower authority has held that the Microscope imported is described in the l....

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....how that the microscope can be more usefully utilised in the electronic industry notwithstanding its other uses. He could not do so and conceded that there was no specific feature in the microscope which set it apart for its use in the electronic industry. 4. We observe that so far as Notification 118/80 is concerned, it was apparently issued for giving a fillip to the electronic industry ....