TaxTMI 
TaxTMI 
1998 (11) TMI 218
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....or the Appellant. Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appellant manufactures electroplating equipments. It is stated that this equipment consists of number of machines any of which may perform individual functions yet all of which contribute together to the electroplating, and that therefore a complete electroplating machine or assemb....
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....or treating these goods as not forming part of the electroplating machinery. If this is the case he stated the credit that is to be reversed when these goods were cleared, assuming the department's case is correct would not exceed the duty that was paid on these goods on their clearance by their manufacturers. He says that the appellant while quoting for supply of electroplating plant or plants ha....
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....uired the status of a part of electroplating machinery would require examination of processes performed by it in relation to electroplating. It is however not necessary to go into this aspect. On the assumption made in the notice it would follow that the goods in question did not undergo any modification or change and continued to retain their identity as the goods which were brought into the fact....
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....h. There is an inconsistency between this and the approval of the classification. The approval of the price list would lead to a conclusion that assessable value of the goods increased in the appellants factory. This is in direct contradiction to the assumption in the notice that goods have not been worked in factory. Since we are dealing with that assumption that we have to conclude that the pric....