1996 (6) TMI 139

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....r the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the eligibility of Connectors imported by the importers herein to the benefit of Notification No. 232/83 as amended by Notification No. 276/84, dated 17-11-1984. The appellants herein have imported various types of electronic components (as per indent No. 7959) and filed the Bill ....

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....d be made out that the Connectors imported by them were of PCB Types and hence continued to be covered by Notification No. 232/83 as amended. The authority below had rejected their claim for the benefit of the Notification as unsubstantiated. Hence this appeal. 2. The notice issued to the appellants for today's hearing has been returned undelivered however we decided to hear the learned DR....