2001 (9) TMI 900

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....er]. - The dispute in this case is about the admissibility of apparatus for testing the hardness of the gear tooth used in the gear motors manufactured by the present appellant. The Commissioner (Appeals) observed that such testing was done after the goods were fully finished. He held that such testing was necessary for marketability but did not participate in the process of manufacture. On this....

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....is necessary that the goods pass necessary tests. In their cases the process of inspection itself could be a process of manufacture. Even where this is not the case testing apparatus had been held as admissible under Rule 57Q. Measuring and testing instruments had been also held to be admissible [1994 (5) ECR 217]. 3. The Supreme Court while upholding the judgment of the Tribunal in the case....