9911796707
TMI Blog1997 (8) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : S.S. Kang, Member (J)]. These are six appeals filed by the appellants against the common order-in-appeal dated 27-1-1992 passed by the Collector, Customs (Appeals), New Delhi. In the impugned order the refund claim filed by the appellants was rejected. 2. The appellants made an import of Micro Switches from M/s. Trafag A.G. The goods imported were assessed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the respondent. He submitted that as per the catalogue, the (sic) at 250V AC or DC which covers the description given under the Notification No. 91/89-Cus., dated 1-3-1989. 4. Heard Shri A.K. Agarwal, SDR on behalf of the respondent. 5. In this case, the appellants made import of micro switches and they cleared the micro switches on payment of full duty. Thereafter, they filed the refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, the appellants have not claimed the benefit of Notification No. 91/89-Cus., dated 1-3-1989. The appellants filed refund claim subsequently on the basis that micro switches imported by the appellants were the same as described under the said notification. The notification provides the concessional rate of duty to the switches with contact rating less than 5 amp. and not 250V AC or DC. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
