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COMMISSIONER OF CUSTOMS, BANGALORE Versus TITAN INDUSTRIES LTD.

2015 (8) TMI 936 - SUPREME COURT

End-Use of components – Manufacture of Watches – Vide impugned order reported in [2004 (11) TMI 259 - CESTAT, BANGALORE] tribunal remanded case back to Commissioner for deciding matter afresh – However one issue, relating to end-use of components tha .....

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along with additional affidavit before tribunal – Revenue was given time to file response thereto, however no reply was filed which means that averments made in additional affidavit were accepted – Therefore that part of order passed by tribunal wou .....

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d, Ms. Rashmi Malhotra and B. Krishna Prasad, Advocates, for the Appellant. Shri Ajay Aggarwal, Ms. Mallika Joshi, Ms. Shravani Shekhar, Ms. Ruchika and Rajan Narain, Advocates, for the Respondent. ORDER After hearing the learned counsel for the part .....

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sioner for deciding this issue afresh. As regards one issue which related to the end-use of the components that were imported by the respondent herein for manufacture of watches, there was some dispute between the parties as to whether the respondent .....

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