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2002 (3) TMI 756

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..... pondent. [Order per : J.H. Joglekar, Member (T)]. The appellants imported Rich Gas Catalyst - Type G.1.80 and claimed benefit of Notification No. 20/95-Cus., dated 16-3-1995. The technical literature and opinion was produced to support the claim. The benefit was denied by the Assistant Commissioner which denial was upheld by the Commissioner (Appeals). Hence the present appeal. 2. Th .....

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..... ate produced by the importers but relied upon the supplier s product literature. We have seen the opinions and the product literature. The product literature does not show the contested goods as operating in general area of steam reforming as has been held by the learned Commissioner (Appeals). 4. We have seen the specific description made by BASF to the effect that the contested goods were no .....

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..... which could not be derived from the face of the literature. His quotations from the technical publications do not serve any point because the persons whose opinions were relied upon by the appellants were experts in the field being either manufacturer or teachers. 6. Shri Jain would submit that the term steam reformation would cover all areas of reformation. Shri Patel arguing for the appellant .....

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