1997 (8) TMI 131

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....A.K. Agarwal, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - These are six appeals filed by the appellants against the common order-in-appeal dated 27-1-1992 passed by the Collector, Customs (Appeals), New Delhi. In the impugned order the refund claim filed by the appellants was rejected. 2. The appellants made an import of Micro Switches from M/s. Trafag A.G. The g....

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....appellants had supplied the catalogue to the respondent. He submitted that as per the catalogue, the (sic) at 250V AC or DC which covers the description given under the Notification No. 91/89-Cus., dated 1-3-1989. 4. Heard Shri A.K. Agarwal, SDR on behalf of the respondent. 5. In this case, the appellants made import of micro switches and they cleared the micro switches on payment ....