1997 (1) TMI 307

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..... The issues in this appeal are whether the key case and price tag which are supplied along with suitcase manufactured by the respondent are inputs used in or in relation to the manufacture of such suitcases. 2. The Departmental Respresentative contends that suitcase becomes complete without these two items and can be marketed as such. Therefore is not an input. He relies on the instructions .....

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..... ot referred to the credit taken on the price tag. While his order, therefore, may be incomplete with reference to the order-in-original, an appeal did not lie with regard to this item for the reason that there is nothing in his order against which an appeal can be filed. Collector (Appeals) may pass appropriate orders on this aspect. 5. Appeal dismissed.
Case laws, Decisions, Judgements, .....

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