1999 (8) TMI 574

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.... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by the Revenue, is whether the process of bevelling, edge polishing, sand blasting and acid frosting carried out on duty-paid mirrors and glass amounts to manufacture. 2. When the matter was called, no one was present on behalf of the respondents and the registry informed tha....

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.... that the respondents are purchasing duty-paid mirrors and after carrying out the impugned processes, mirror remains mirror and is not known by any different name. The use of the mirror also remains the same. In respect of glasses, the Collector (Appeals) has held that after the impugned processes, the glass becomes different as it is known as glass worked and falls under a different heading no. 7....

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....s. The Court held that for charging the duty, different commercial commodity should come into existence as a result of process and the identity of the original commodity should cease to exist. The second test laid down by the Supreme Court is whether the commodity, which was already in existence, will serve the purpose but for the said process. After laying down these two tests, the Supreme Court ....