1997 (9) TMI 322

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....the appellant that they have been giving the lists of products manufactured by them to the department. They have also mentioned the various items such as Reaction Vessels, Evaporation systems etc., mentioning them specifically. It is the case of the appellants that the goods which have been manufactured by the appellants were glass components for chemical processing industries. The goods are, the Commissioner in the impugned order had held, that the appellants were manufacturing glass plants and other glass products that were not parts of chemical plants for industrial use and that the chemical plants were installed in hanging position. The appellant's case is that they had cleared the plant in knock down condition and assembled at site. Th....

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....DR invited our attention to the catalogue where appellants themselves stated that the appellants were engaged in the manufacture and marketing of entire range of industrial type process glass equipments and pipelines components with customers all over India. He also stated that the literature provides that they were supplying for big units like 100 litres and 3000 litres and whereas laboratory which may require only 1 litre or 2 ltrs. He also invited our attention to the captioned catalogue in page 26 of the said pamphlet which states that product is available in range of 20 litrs and 200 ltrs capacity. He cites to say it cannot be laboratory way which is known as ordinary but it is supplied to big industrial unit. Laboratory, he argues to ....