1997 (1) TMI 307

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.... The issues in this appeal are whether the key case and price tag which are supplied along with suitcase manufactured by the respondent are inputs used in or in relation to the manufacture of such suitcases. 2. The Departmental Respresentative contends that suitcase becomes complete without these two items and can be marketed as such. Therefore is not an input. He relies on the instructions ....