https://www.taxtmi.com/caselaws?id=85809 Goods manufactured by independent units do not become the buyer's goods for duty purposes merely because the buyer's trade name is affixed on them. The applicable notification was invoked on the theory that brand-name marking made the appellants the manufacturers, but the governing principle rejected that approach and treated manufacture by an independent producer as insufficient, by itself, to fasten manufacturer status on the buyer. On that footing, the duty demand could not stand, and the impugned order was set aside. en-us Thu, 19 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85809 Goods manufactured by independent units do not become the buyer's goods for duty purposes merely because the buyer's trade name is affixed on them. The applicable notification was invoked on the theory that brand-name marking made the appellants the manufacturers, but the governing principle rejected that approach and treated manufacture by an independent producer as insufficient, by itself, to fasten manufacturer status on the buyer. On that footing, the duty demand could not stand, and the impugned order was set aside. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85809