2017 (12) TMI 5

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....for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER The appeal is against the order dated 12.11.08 of the Commissioner (Appeals), Coimbatore.  The appellants are engaged in the manufacture of articles of plastics such as Speed Indicator, Windscreen wiper, keyboard parts etc.  On examination of their accounts Revenue entertained a view that they were also engaged in....

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....at the classification proposed in the SCN was not followed by the lower authority.  Apart from this, despite of recording that goods manufactured by them are semi-finished in nature, the original authority proceeded to confirm the demand.  The Ld. Counsel submitted that the equipment which they make are sent to M/s. Aurolab to undergo various processes before being packed and sent to the....

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....original authority.   M/s. Aurolab on receipt of the impugned items checked the products for dimension and standard for defects and thereafter these are subjected to ultra cleaner to remove the dust and dirt. Thereafter, the product is sent to control room again to ultrasonic cleaning using purified water so that all living organisms are removed.  Then after drying of the items by p....