1997 (7) TMI 280

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...., for the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR appearing for the appellant. 2. Respondent, engaged in the manufacture of Bolts, received an order from the Railways for supply of "Crossing Bolts and Nuts upto 25 mm diameter of varying lengths as per details shown in Annexure ....

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.... Bolts and Washers are quite different products and when they are put together there does not emerge a new commercially new product. Infact, putting together these three articles is only for the purpose of convenience of packing and also verification about the suitability of the particular nut or washer for the particular bolt. After receiving the package as a whole, the buyer has to unscrew the n....