TaxTMI 
TaxTMI 
1999 (9) TMI 509
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....JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - The issue raised in these appeals had a chequered carrier. Earlier these issues were before the Tribunal in Appeal Nos. 272-275/95/95. These appeals were disposed of by order Nos. 2419-2422/96, dated 18-11-1996, whereby the issue was remanded to the Collector (Appeals) for de novo decision. Collector (Appeals) by the imp....
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....goods and not otherwise. 3. When the above issue came before the Tribunal, it was observed that: "We observe that the learned lower appellate authority has not considered contract for supply of the goods nor entered any finding whether for purchase of the cables by the Dot it was a condition of sale that the cables should undergo quality control test and whether testing of the cables was a c....
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....1997. He came to the conclusion that Para 4 and Para 15 of the purchase order/contract relied upon by the appellants pertain to the technical specifications, which the goods are required to conform to. This conclusion of the Collector (Appeals) shows that cables manufactured by the appellants must satisfy their technical specifications. Unless and until those specifications are satisfied, cables c....
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....ly manufactured. This shows that unless and until quality control tests are carried out, cables manufactured by the appellants cannot be considered as fully manufactured for the purpose for which they are manufactured. Therefore, in the facts and circumstances of this case, it is crystal clear that, quality control test is virtually a destructive test. In other words, three metre length of cable t....