1997 (6) TMI 130

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....R. Pant, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order-in-appeal dated 9-9-1991 passed by Collector (Appeals), Bombay. This pertains to refund claim seeking eligibility of benefit of the Notification No. 69/87, dated 1-3-1987 in respect of goods described in the Bill of Entry as "Watercooled Condenser" under Heading 8414.90. The applicant mad....

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....t and testing and that they could not produce catalogue/leaflet along with the claim. 2. Ld. Advocate concedes the point that they do not have the evidence with regard to the claim for the benefit of notification in question. Further he submits that their alternative claim for change of classification should have been gone into by the lower authorities. He relies on an extract from the Tex....

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....or change of classification. 4. We have carefully considered the submissions made by both the sides. We notice that the appellants have not substantiated their claim as noted by the ld. Collector. They have got this item manufacture for R & D purpose for indigenous development and testing and they could not produce any literature/catalogue technical write up. The same has not been produced....