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TMI Blog2015 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... hemicals which are used in pharmaceutical industries and based on the nature of manufacturing process, there is a need to identify which type of product a customer should buy. There is no question of maintenance or repair in respect of the products since the products can only be discarded once the lining of the product is accumulated by the content which is passing through the same. There is no qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OHANTY, JJ. For the Appellant : Mr. A. Jatin Christopher, CA For the Respondent : Mr. S. Teli, AR Order Per: B.S.V. MURTHY The appellant is a subsidiary of Daicel Chemical Industries Ltd. Japan (Daicel). There is an agreement between Daicel and the appellant which provides for provision of technical service, sales promotion, management of orders, product compliant handlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel that appellants provide marketing support, technical support service, complaint handling etc. He submitted that the technical services are in the nature of assisting customers to identify which model or which type of product they should purchase. Appellants are engaged in supply of products which are used in pharmaceutical industries and which are designed according to the chemicals which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect which has a bearing on the classification of service has not been considered in depth. Therefore instead of granting stay and keeping the matter pending, we consider it appropriate that the matter should be remanded to the original adjudicating authority at this stage itself so that all the issues can be considered afresh and if necessary department can conduct verification of the claims made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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