P.K. Kapoor, Member (T)

1. This is an appeal arising out of Order passed by the Collector of Customs and Central Excise (Appeals), Madras. Briefly stated, the facts of the case are that the appellants imported Miniature Angle Beam Probes against bill of entry No. AD 1088/26-9-1987. The item was classified under Heading 9806.00 and was assessed to duty on 70% + 40% +15%. The appellants filed a refund claim on the ground that the imported Miniature Angle Beam Probes were assessable at the concessional rate of duty of 45% + 45% in terms of Notification No. 69/87-Cus, dated 1-3-1987 being parts of Ultrasonic Flaw Detectors which did not contain Thermionic Valves or Transistors or similar semi-conductor devices or light emitting diodes or Electronic Micro Circuits. The appellants' claim was rejected by the Assistant Collector on the ground that they had failed to produce the relevant catalogue. The appeal filed against the Order passed by the Assistant Collector was also rejected by Collector (Appeals) on the ground that in the absence of manufacturer's catalogue, it was not possible to verify the nature of the imported goods.

2. On behalf of the Revenue, learned JDR, Shri J.N. Nair