2013 (10) TMI 1090

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..... of the issue as to whether the machinery items supplied by the appellants are having the essential characteristic of lift assembled together. 2. During the course of arguments, the appellants relied on an affidavit filed by Prof. A.S.Menon, Chartered Engineer and Professor of Mechanical Engineering. The said affidavit was controverted by the learned Special Counsel for the Revenue. As we cannot d .....

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..... Pvt. Ltd.    41, Deccan Court,    259, S.V.Road,    Bandra (W) - 400 050    Mob - 9821021484 3. The above said panel shall examine various materials supplied by the appellants for installation of lift along with the drawings and documents available with them. On inspection of those documents, the panel shall decide whether the various items of lift mach .....

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..... ding utility of various parts. They can also opine what would be the position in the absence of certain parts. These details, will assist the Tribunal to take a view, whether or not parts cleared by the appellant can be considered as lift. Panel should not decide or opine whether the various items of lift machinery manufactured by the appellants are having essential characteristic of lift, if asse .....

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