T.P. Nambiar, Member (J)

1. This is an appeal filed by the appellant against the orders passed by the learned Collector of Customs, Calcutta, in order No. S33(V)-1/86A dated 17-2-86. The brief facts of the case as found in the order in original are that the appellant imported a consignment of 18 pcs of cylindrical roller bearings with cartridges of C.I.F. value Rs. 69,394.10,5 pcs of cylindrical roller bearings with cartridges and housing of C.I.F. value Rs. 28,362.88 and 20 pcs of pillow blocks units fitted with ball bearings of C.I.F. value Rs. 3,409.45 (Total C.I.F. value Rs. 1,01,166.43) and claimed the clearance under O.G.L. Appendix 6, Item No. 46(2) of I.T.C. policy 1985-88. The appellant could not produce any literature or catalogue in respect of 20 pcs of pillow blocks units with ball bearings except a certificate from an Engineer to the effect that these are used for various machines and that PSHE types are used for bearing blocks and PASE are meant for radiant drilling machines and other types. But with respect to 18 pcs of cylindrical roller bearings with cartridges and housing and 5 pcs of cylindrical roller bearings with cartridges, the explained with catalogues t