ORDER
S.K. Bhatnagar, Vice President
1. Ld. Manager stated that M/s. Mahindra Owen Ltd., Pune received an import licence for import of 3 Forklift trucks as prototype. Accordingly 3 Forklift trucks were imported vide B/E 1792 paying CVD. The appellants also manufactured two engines Nos. J 1080 & J 1081 and paid duty vide GP No. 1. Both these engines after payment of duty were retained for own use vide D3 No. 4. To test the Engine and Transmission skides, the appellant removed the Engine and Trans skid from the imported Forklifts and fitted theirs. By mistake, while taking out these Forklift trucks for testing duty had been paid as if “manufactured a new Forklift Truck” vide GP No. 1. After testing Forklift trucks returned as intimated under D3 No. 6. On their receipt (return) the Engine and Transmissions aid manufactured by the appellant were replaced by the imported Engine & Transmission and information to this effect was sent to the Superintendent vide Challan Nos. 1062 & 1063. These Forklift trucks, in original condition (imported) are sent to Delhi for Trade Fair Exhibition. After exhibition these forklift trucks were received at Pune vide their receiving report Nos. 10016 & 10017. The Range Superintendent at Pune verified & issued a certificate of wrong and there is no dispute of facts as such. In our opinion from these admitted facts and the chronological sequence of events it is self-evident that actually no process of manufacture was involved and no new commodity emerged as a result thereof. Mere removal of imported engines from the imported chassis and fitting the later with their own (self-manufactured) engines temporarily for the purpose of testing exhibition and thereafter dismounting the local ones late and replacing them by original (imported) engines cannot be considered, by any strech of imagination as production of an entirely new commodity liable to duty. We therefore hold that the ld. Counsel is correct in his submissions and his prayer is required to be accepted. The impugned Orders are therefore set aside and the appeal is accepted as already announced in the open Court.