2004 (4) TMI 352

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..... t. Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The respondent is a manufacturer of Piston & G. Pin. They purchased Circlips and Rings from the market and supplied them along with the Pistons and G. Pins manufactured by them, whenever the buyers wanted Circlips and rings to be supplied along with the Piston and G. Pin. The Circlips and Rings are .....

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..... excisable goods. Accordingly, he allowed the appeal of the respondent. 3. Now Revenue is in appeal contesting that decision. The submission is that, under Rule 2(a) of the Rules for Interpretation of the Schedule, goods referred to under a heading of the schedule include those goods "removed in unassembled or disassembled condition". The contention is that Circlips and rings along with the m .....

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..... case of Nichrome Metal Works has no application to the facts of the present case inasmuch as that order was passed on a finding as follow :- "As regards the cost of bought-out items there is no evidence placed on record to show that it was only of a trading activity as urged by the party. On the other hand, the Collector (Appeals) has observed that these bought-out items are not only the essenti .....

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