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1992 (4) TMI 160
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....ri N.K. Kapoor, Advocate, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - This is an appeal from the Revenue against the Order of the Collector (Appeals) No. 103/NGP-CE/91 dated 1-5-1991 allowing the appeal of the Respondents and setting aside the order of the Assistant Collector. 2. The Respondents are manufacturers of wood and wood articles. They bring coated abrasive for....
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....t is observed that the coated abrasive received by the Respondents is in the form of 'V' Belt of special type of Abrasive paper of which outer surface is abrasive i.e. pointed particles of chemical compound are coated on special type of paper having the strength to act as 'V' Belt. This belt is put on two wheels (mounted on table) and these wheels are rotated with the help of electric motor and th....
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....me of the manufacturer itself suggests that they are recognised manufacturers of abrasive tools. Be that as it may, the undisputed position is that coated abrasive is used either manually or mounted on machine for purpose of smoothening the surface of wood and wooden articles. In other case, it is used as a hand tool or as a part of the machine for smoothening of wooden article. In this case, we f....