https://www.taxtmi.com/caselaws?id=80974 The appeal of M/s. Elpro International was remanded to the Collector for fresh consideration regarding the issues of related person/agent and whether the X-ray equipment is excisable. The appeal filed by M/s. I.G.E. (India) Ltd. was allowed, setting aside the Collector's order against them. The Collector's findings that M/s. I.G.E. is the manufacturer of the complete X-ray system and liable to pay duty on the entire X-ray system were deemed to go beyond the original show cause notice and were not upheld. en-us Tue, 18 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80974 The appeal of M/s. Elpro International was remanded to the Collector for fresh consideration regarding the issues of related person/agent and whether the X-ray equipment is excisable. The appeal filed by M/s. I.G.E. (India) Ltd. was allowed, setting aside the Collector's order against them. The Collector's findings that M/s. I.G.E. is the manufacturer of the complete X-ray system and liable to pay duty on the entire X-ray system were deemed to go beyond the original show cause notice and were not upheld. Case-Laws Central Excise Tue, 18 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80974