2001 (6) TMI 336

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..... Respondent. [Order per : J.H. Joglekar, Member (T)]. The short point for consideration in this appeal from the Revenue is the interpretation of the word chamfering (champer as called by the Additional Collector and by the appellate authority). We have heard Shri B.K. Choubey for the Revenue and Shri Vikas Khare for the assessees. The assessees manufactured cast copper articles availing .....

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..... In certain cases it means cuttings or grinding off bevel-wise. In certain cases it is defined as cutting furrows or channels in a surface. Therefore the activity of chamfering does not automatically amount to that of bevelling. The statement made by the assessee was that in their case chamfering amounted to grinding and it was accepted by the Commissioner (Appeals). We take note of the annexure t .....

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