1997 (4) TMI 184

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.... for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order in appeal, dated 7-12-1991 of Collector (Appeals) confirming the rejection of refund claim in respect of the imported items on the ground that these items are parts of general use and they are excluded in terms of Section XV and proviso to Notification No. 69/87-Cus., dated 1-3-1987. Both authorities....

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.... of general use and therefore they are excluded from the purview of the Notification. He also submits that the Collector held that the Assessee had not produced any catalogue or literature to prove that the items are parts of general use. We have considered the submissions. On perusal of the records and Bill of Entry, we notice that the authorities had originally assessed the item under Chapter he....