1982 (12) TMI 191

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..... ud.) and Shri K.L. Rekhi, Member (Tech.)]. - As the issue involved in these two appeals of the same appellants is identical, this common order is being issued for both of them. 2. The shortpoint involved in these two appeals is whether the grinding wheel imported by the appellants were made of synthetic abrasive grains or not. There is no dispute that if they were made of synthetic abrasive gr .....

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..... ced the manufacturer s certificate, there should be no insistence on catalogue and technical literature which were not available with them. 3. From the Department s side, Shri Chatterjee argued that the Customs practice the world over was to rely on printed catalogues and technical literature of the manufacturers for ascertaining the true nature of their products and that ad hoc certificates ob .....

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..... have withheld production of the catalogue although specifically called for by the Appellate Collector. According to their own statement, they are regular importers of grinding wheels and if one particular catalogue was misplaced by them, they could always requisition another copy from the foreign manufacturer and show it to the Department. This they have not done. The import documents in this case .....

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