1987 (3) TMI 333

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..... called today, none appeared for the appellants. Shri Inder Singh, JDR appeared for the respondent. Appellants, however, in their letter No. SAM : CUS : 1372, dated 21-1-1987, have requested that the issue may be decided on its merits. We have, therefore, asked Shri Inder Singh to argue the matter on behalf of the respondent. He has argued that the goods imported by the appellants are Heating Rods .....

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..... guments of the learned JDR. While rejecting their appeal, Appellate Collector of Customs, Madras stated that the appellants had produced the drawing of the heating rods under reference, but they had not clarified whether those heating rods were with end fittings so that the same could be identified as component parts of industrial furnace. He also observed that in the absence of clear cut evidence .....

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