1997 (10) TMI 264

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..... v Srivastava, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. These are three appeals filed by the appellants involving common issue and therefore, they are clubbed and are being disposed of by this common order. 2. The facts of the case, in brief, are that the appellants M/s. Tata Robins Fraser Limited manufactured machinery items falling under Tariff Item 68 in t .....

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..... are assessable to duty on the value of the articles in completely assembled condition. The Authority who adjudicated the proceedings observed that machinery items appears to have been manufactured at site out of the components partially obtained from the assessees work at Jamshedpur which were finally assessed to duty and partially bought from the market. Thus dutiability of the goods manufactured .....

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..... y by manufacturer from one s own factory, partly getting them manufactured from other factories and partly buying some components from market, does not amount to manufacture of entire project. He referred to the earlier order in their own case as reported in 1990 (46) E.L.T. 562 (Tribunal). He also submitted that appeal filed by the department against the order passed by the Tribunal has been dism .....

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