1990 (7) TMI 219

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....i A.K. Jain, Advocate, for the Appellants. Shri M.S. Arora, J.D.R., for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - All these appeals were listed initially for hearing on 20-7-1990 but the learned counsel Shri Rajesh Jain appearing before us today submitted that since he will be going out of Delhi on 20-7-1990 and as these matters, according to them, are covered by pre....

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....lding that for the purpose of this Notification the cross section dimension should be less than 10mm and that in the case of the consignment of flats imported by the appellants, the cross section dimension exceeds this limit in the Notification. The appeals against the Asstt. Collectors rejection of the refund claims were also rejected by the Collector (Appeals) on the ground that when the cross s....

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.... ratio of that decision is fully applicable to the facts of the present case and accordingly, the appeal should be allowed. 4. Shri M.S. Arora, learned D.R. appearing for the department reiterated the arguments put forth before the Tribunal in its decision dated 12-12-1989 relied upon by the appellants and also supported the reasoning given in the orders of the Collector (Appeals). 5. We hav....

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....Notification or in the tariff description of cross-sectional dimension. But the Tribunal, however, referred to the ISI Glossary of Terms relating to Iron and Steel as well as the trade parlance in relation to the article to the effect that in the trade an article which has a symmetrical cross section is identified by the distance between two opposite points on the cross sectional area, and that in....