2004 (6) TMI 540

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..... Balasundaram, Member (J)]. - The appellants imported Vertical Turret Lathe Type SC-43H from Romania vide Bill of Entry dt. 25-1-93. The goods were assessed to duty in terms at Serial No. (ii) (2) of the table annexed to the Notification 154/86 read with serial No. 22(b) of Notification No. 342/76-Cus. The importers filed a claim for refund of Rs. 4,89,736/- on the ground that their goods were .....

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..... pe. The appellants have not produced any material before us to show that the goods imported by them conform to the description of goods set out in Serial No. (ii)(5) of the table to the annexure. The literature of the product, which is on record, also does not show this. In other words although the goods are clearly Turret Lathe, it has not been established that they are Vertical Turret Lathe of s .....

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