2003 (3) TMI 438

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..... ri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant at the relevant time was engaged in working on mirrors that were given to it by its customers and returned them after such working. We are told that the work consisted of bevelling the edges, or engraving on the mirror in order to imprint on it a picture or an artistic design specified by the custo .....

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..... s. The plain mirror as such, is not marketed unless it is enamelled or the edging or drilling, etc., are carried out. These processes are essential for completion of or arriving a final and finished product. Earlier to this stage, the mirror cannot serve the purpose of a mirror, as it would be only a glass. Therefore, the process, which is carried out, is certainly amounts to manufacture in view o .....

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..... possible, as the departmental representative says, that the working upon a mirror may, depending upon the nature and extent of the work, result in it being used for different purposes and not primarily as a mirror. We have not examined this question, because that is not how the Commissioner (Appeals) has proceeded. 5. The appeal is accordingly allowed and the impugned order set aside.
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