2001 (1) TMI 311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short question required to be decided in the present appeal is as to whether slide gate equipment, supplied by the appellant to M/s. Visakhapatnam Steel Plant, under a contract are manufactured excisable goods classifiable as parts of ladles and falling under Heading 8454.00. 2. Shri S.K. Bagaria, ld....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the appellants' factory. He has also referred to the various clauses of the contract between the appellants and M/s. VSP, wherein the appellants have been considered as the manufacturer by M/s. VSP. 3. During the course of arguments Shri Bagaria has also drawn our attention to the fact that the Commissioner in his impugned order has relied on certain enquiries made from M/s. VSP. However....