2002 (11) TMI 521

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....ppellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  When the applications for stay came up for hearing it was agreed by both sides that appeals can be disposed of. We, therefore, proceed to dispose of the appeals. 2. The first appellant M/s. Choksi Tube Company Limited is manufacturer of Seamless pipes and tubes in its factory at Mehsa....

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....de agencies. However, the entire amount so realized was not expended on the test. The Revenue, therefore, held that the residual amounts should form part of the assessable value of the pipes and tubes. That is the claim which remains confirmed in the impugned order. 3. The appellants submission is that the duty demand is entirely unsustainable inasmuch as cost of additional testing and rec....