TMI Blog2003 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Gowri Shankar, Member (T)]. The respondent to this appeal was engaged in the trading in parts of motor vehicles. It purchased from their manufacturer such item as crash guard, and luggage carrier for motor-cycles which were in unfinished form and sent them to a job worker who undertook upon them such processes as electroplating, power cutting, fixing of reflectors etc. and returned the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction XVII of the Tariff conversion of incomplete or unfinished article into a complete finished article amounts to manufacture, and therefore, the respondent is liable to pay duty. The Counsel for the respondent contends that even assuming that such processes amounts to manufacture they were not carried out by it but by job workers at its instance. Such manufacture took place at the job worker s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent. The notice itself proceeds on the footing that the various processes which resulted in the completion of the incomplete product or the finishing or the unfinished product are undertaken by persons other than the respondent. Therefore, if duty is payable, it is one or more of these persons that would be liable and not the respondent. 4. Appeal dismissed. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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