1995 (11) TMI 204

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the order of Collector of Customs (Appeals), Bombay dated 30-9-1985. 2.  The Learned Counsel stated that the appellants had imported "Stainless Steel Hypodermic Needles" for medical use and subsequently claimed refund of duty on the ground that the goods were covered by Notification No. 208/81. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llants' claim was rejected at originally as well as appeal stage as unsubstantiated because they had not produced the relevant catalogue etc. or any other evidence in support of their contention that they could be considered as intravenous canulae and tubing for long term use. 10.  Even at this stage, they had not produced any catalogue or any other material which will go to show that the ....