https://www.taxtmi.com/caselaws?id=82455 The Tribunal set aside the Collector (Appeals) decision, ruling that the total number of workers engaged in producing text-books and periodicals exceeded 50, rendering the respondents ineligible for exemption under Notification No. 54/75. The decision clarified that exempted goods remain excisable, and all workers related to the manufacturing process should be considered unless physically separated. en-us Mon, 14 Sep 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82455 The Tribunal set aside the Collector (Appeals) decision, ruling that the total number of workers engaged in producing text-books and periodicals exceeded 50, rendering the respondents ineligible for exemption under Notification No. 54/75. The decision clarified that exempted goods remain excisable, and all workers related to the manufacturing process should be considered unless physically separated. Case-Laws Central Excise Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82455