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CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 1335-36 of 1987.

From the Judgment and Order dated 3.10.1986 of the Customs Excise and Gold (Control) Appellate Tribunal New Delhi in appeal No. E 1568 & 1569/81-BI in Order No. 673/86- BI.

A.S. Nambiar and B. Parthasarthi for the Appellant. Kuldip Singh, Additional Solicitor General, A.K. Srivastava and Mrs. Sushma Suri for the Respondents. The Judgment of the Court was delivered by 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.