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2001 (7) TMI 990

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..... - Dated:- 2-7-2001 - S/Shri Gowri Shankar, G.N. Srinivasan, JJ. REPRESENTED BY : Shri R. Padman, Sr. Executive (Imports), for the Appellant. Shri J.M. George, DR, for the Respondent. [O .....

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..... the same manufacturer. 2. The goods were manufactured abroad, not by the appellant but by some other person. Therefore, the condition that the goods must be manufactured by the person who intends to .....

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