2015 (12) TMI 1492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, Member (Revenue) And Shri R.S. Shukla, Member (Law) For the Applicant : Shri Srikanth Balakrishnan, CA For the Respondent : Shri Amresh Jain, Authorised Representative (AR) RULING Heard Shri Srikanth Balakrishnan, the learned counsel for the applicant. The only question raised is as to whether the activity by the applicant of bending, assembly and inspection of end formed tubes amou....