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1995 (11) TMI 363
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....nsultant, for the Appellant. Shri P. Dass, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant company had cleared four machine tools for its Bangalore unit and three machines tools for demonstration in an exhibition at Bombay. After the conclusion of the exhibition, the goods were returned to the Company. The machine supplied to Bangalore was also returned f....
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....ders returned from the exhibition at Bombay were subjected to various performance tests. In addition one of the machines (No.12011) was brought up to ISO specifications. We agree that testing is not remaking, reconditioning or a similar process. However, the machine which has been taken for demonstration in an exhibition would have been subjected to considerable use. Before it can be sold to anoth....