1997 (5) TMI 126

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....llants.  None, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  M/s. Swastik Rubber Products Ltd. manufactured 3 balloons for supply to the Space Application Centre Research Institute of Government of India. A show cause notice was later issued alleging that the balloons were dutiable and that they were cleared without payment of appropriate duty and without foll....

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....id not amount to manufacture and that the balloons would be cleared in an incomplete condition. It was further communicated that the balloons would be fully manufactured by the Space Application Centre in their factory at Ahmedabad. The Collector had based his logic on these submissions when made before him. In the appeal from the department it has been claimed that the job workers were the manufa....