2003 (3) TMI 438

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.... the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant at the relevant time was engaged in working on mirrors that were given to it by its customers and returned them after such working. We are told that the work consisted of bevelling the edges, or engraving on the mirror in order to imprint on it a picture or an artistic....

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....en carried out on the plain mirrors. The plain mirror as such, is not marketed unless it is enamelled or the edging or drilling, etc., are carried out. These processes are essential for completion of or arriving a final and finished product. Earlier to this stage, the mirror cannot serve the purpose of a mirror, as it would be only a glass. Therefore, the process, which is carried out, is certainl....