1998 (9) TMI 240

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....ent. [Order per : S.K. Bhatnagar, Vice President]. -  Ld. Manager stated that M/s. Mahindra Owen Ltd., Pune received an import licence for import of 3 Forklift trucks as prototype. Accordingly 3 Forklift trucks were imported vide B/E 1792 paying CVD. The appellants also manufactured two engines Nos. J 1080 & J 1081 and paid duty vide GP No. 1. Both these engines after payment of duty were r....

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....ort Nos. 10016 & 10017. The Range Superintendent at Pune verified & issued a certificate of wrong and there is no dispute of facts as such. In our opinion from these admitted facts and the chronological sequence of events it is self-evident that actually no process of manufacture was involved and no new commodity emerged as a result thereof. Mere removal of imported engines from the imported chass....