2003 (8) TMI 264

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.... Shri J.C. Patel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal was engaged in the trading in parts of motor vehicles. It purchased from their manufacturer such item as crash guard, and luggage carrier for motor-cycles which were in unfinished form and sent them to a job worker who undertook upon them such processes as electroplatin....

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....mental representative contends that by application of Note 6 to Section XVII of the Tariff conversion of incomplete or unfinished article into a complete finished article amounts to manufacture, and therefore, the respondent is liable to pay duty. The Counsel for the respondent contends that even assuming that such processes amounts to manufacture they were not carried out by it but by job workers....