G.A. Brahma Deva, Member (J)

1. This appeal arises out of and is directed against the Order-in-Original No. 119/88 dated 30-8-1988 passed by the Additional Collector of Customs, New Delhi.

2. The appellant Company imported 5 consignments of disposable and sterile needles of "Misawa" make in the month of January, 1988 and sought for clearance through bills of entry as "Veni puncture control system needles (Haemodialysers and accessories/spares" as it is duty free under Notification No.208/81 dated 22-9-1981 as amended vide Serial NO. 8 (XXVI) and also under OGL vide appendix-6 list 2 Item No. 16, as haema filtration instrument/haemodialyser and Accessories/spares thereof of FTC Policy 1985-88. On examination by the Department, the goods imported by the Appellant Company were found to be of disposable needles, 10,000 pieces per carton/box and on the marking of these boxes were found to be as follows :-

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According to the Department, the appellants misdeclared the goods with a view to clear the goods under OGL as also to claim examination under Notification No. 208/81 dated 29-8-1981 as the imported goods as per description given on L/C is different from the description of goods gi