JUDGMENT

SABYASACHI MUKHARJI, J. :— These are appeals under section 35L of the Central Excises and Salt Act, 1944 (hereinafter called the Act) arise from the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT for short), New Delhi. The question that fell for consideration by the Tribunal is whether the appellant M/s. Narne Tulaman Manufacturers Pvt. Ltd. manufactured weighbridges and as such was liable to duty under the Act.

2. It appears that weighbridges consisted of three different parts, namely, (1) Platform, (2) Load Cells and (3) Indicating system. The contention of the appellant was that he got the platform manufactured from other people. The load cells were imported and the appellant only made the indicator system. In other words, it was the case of the appellant that it manufactured only the indicator system The question, that fell for the Tribunals determination is whether the activity indisputably carried out by the appellant amounted to manufacture and what does it manufacture? It has been found that "the appellant brought the three components together at site, fitted and assembled them together so that they can work as one machine and as such t