2000 (11) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondents. [Order per : Lajja Ram, Member (T)]. -  The matter was called. None appeared for the respondents, M/s. Lanjekar Sales Corporation. The notice for today's hearing was issued to the respondents on 31-10-2000. There is no response. Earlier, the respondents have filed cross-objections and have also submitted the cross-objections under communication received in the Registry on 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dle nuts were casted in solid block, they were subject to the process of drilling to make them a spindle nut. At the stage of casting, it was not a nut. It was the drilling process, which made the solid block casting as a nut. 4. The exemption was available only to the cast articles, which has not been further worked. The respondents have contended that in the Trade, drilling of the holes ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er because of legislative intention or on economic justification of inequitable burden or progressive approach of fiscal provisions intended to augment state revenue. 6. We, therefore, consider that the exemption notification could not be so construed as to consider the process of drilling the holes as a process of casting. The casting was complete when the goods were taken out of the moul....