1992 (6) TMI 143

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....ubramanian, Advocates, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is a department's appeal against the order of Collector of Central Excise (Appeals), Madras No. 179/84, dated 15-11-1984. 2. The learned DR stated that the respondents were manufacturing the items in question described by them as machine master cylinder body castings and machined steel cylinde....

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....subject to further processing. Therefore the learned Collector should have upheld the Assistant Collector's order. 6. The learned Counsel stated that they manufacture the castings and subject them to some processing in their factory at Sholingar and thereafter transfer them to another unit at Madras for further machining and then assembling them into master cylinder assemblies and it is only....

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....e or the processes or any technical literature or design or any pamphlet. However the processes to which the goods have been subjected have been indicated in the order-in-original and referred to in order-in-appeal and not disputed by the other side and he would like to rely upon the case law cited in the appeal memorandum and in the case of Metal Forgings Pvt. Ltd. reported in 1985 (20) E.L.T. 28....