https://www.taxtmi.com/caselaws?id=72136 The Tribunal allowed the appeal, holding that the appellants were eligible for duty exemption under Notification No. 158/71. It was determined that the value of bolts and nuts should be excluded from the clearances, placing the appellants within the exemption limit. The Tribunal found that supplying raw materials to other manufacturers did not make the appellants manufacturers of the final components, contrary to the lower authorities' decisions. The evidence did not establish a direct manufacturing relationship, leading to the exclusion of certain values and the appellants' successful appeal. en-us Thu, 30 May 1985 00:00:00 +0530 Thu, 12 May 2011 15:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72136 The Tribunal allowed the appeal, holding that the appellants were eligible for duty exemption under Notification No. 158/71. It was determined that the value of bolts and nuts should be excluded from the clearances, placing the appellants within the exemption limit. The Tribunal found that supplying raw materials to other manufacturers did not make the appellants manufacturers of the final components, contrary to the lower authorities' decisions. The evidence did not establish a direct manufacturing relationship, leading to the exclusion of certain values and the appellants' successful appeal. Case-Laws Income Tax Thu, 30 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72136