1997 (5) TMI 126

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..... [Order per : J.H. Joglekar, Member (T)]. M/s. Swastik Rubber Products Ltd. manufactured 3 balloons for supply to the Space Application Centre Research Institute of Government of India. A show cause notice was later issued alleging that the balloons were dutiable and that they were cleared without payment of appropriate duty and without following the procedural requirements connected with .....

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..... eared in an incomplete condition. It was further communicated that the balloons would be fully manufactured by the Space Application Centre in their factory at Ahmedabad. The Collector had based his logic on these submissions when made before him. In the appeal from the department it has been claimed that the job workers were the manufacturers. The case law cited in support of this claim in the fo .....

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