1979 (12) TMI 66

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....records of the case. 2. The petitioners were granted personal hearing on 28-7-1978 and 22-10-1979 along with their advocate but they did not avail of the above said opportunity. Government therefore decide to proceed with the case without personal hearing on the basis of the evidence available on record and on the basis of the facts which are quite clear. 3. The basic issue involved in this cas....

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....ollector held that 1% duty under Tariff Item 68 read with Notification No. 119/75 is leviable on the product so made. The Appellate Collector confirmed the Asstt. Collector's decision. The petitioners contend that photo engraving of copper rollers received from the customers did not result in a new product and the process involved were not incidental or ancillary to the completion of a manufacture....