1995 (11) TMI 204

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..... President]. This is an appeal against the order of Collector of Customs (Appeals), Bombay dated 30-9-1985. 2. The Learned Counsel stated that the appellants had imported Stainless Steel Hypodermic Needles for medical use and subsequently claimed refund of duty on the ground that the goods were covered by Notification No. 208/81. 3. The Learned Assistant Collector had rejected their re .....

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..... had not produced the relevant catalogue etc. or any other evidence in support of their contention that they could be considered as intravenous canulae and tubing for long term use. 10. Even at this stage, they had not produced any catalogue or any other material which will go to show that the item imported could be considered as intravenous canulae and tubing for long term use. 11. In this c .....

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..... ey have not produced the relevant catalogue or any other materials which would go to show that the item could be considered as covered by entry No. 19 of the Notification. 15. Even otherwise, it appeals to be a case of importation of Hypodermic needles only and there is nothing to show what has been imported could be considered as `intravenous canulae and tubing for long term use . 16. Hen .....

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