2008 (1) TMI 672

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....he Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner No. 05/DEM/VAPI/2004 dated 5-2-2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)  The appellant manufactured Corrugated Polycarbonate Roofing Sheets falling under Chapter Heading 39.....

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....& Pallonji & Co. Ltd., Mumbai is a buyer of Corrugated Polycarbonate Roofing Sheets manufactured by the appellant; they specifically required procurement of "LEXON" branded Polycarbonate Roofing Sheets as raw materials; the "LEXON" brand was affixed on the cover which was affixed on the Polycarbonate Sheets. The cover had to be removed by the appellant and they had undertaken the corrugation of th....

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.... G.E. Plastics (India) Ltd., who are the manufacturer of the said product with the brand name of "LEXON". M/s. G.E. Plastics (India) Ltd. , no doubt, have manufactured with the brand name of "LEXON". The appellant, as desired by the buyer of their finished product, procured the raw materials from M/s. G.E. Plastics (India) Ltd. and undertaken the work of corrugation of the sheet. The resultant pro....