https://www.taxtmi.com/caselaws?id=89030 An alleged subcontracting arrangement was found not to be genuine because the supposed sub-contractor had no independent premises, no manufacturing machinery and no separate business presence, while the tender documents showed that the appellant had undertaken to manufacture the complete passenger baggage trolleys. On that basis, the finished product was treated as the appellant's own manufacture. Applying its earlier view that trolleys used for carrying goods or articles may fall within the concept of furniture, the Tribunal classified the passenger baggage trolleys under Tariff Item 40 rather than Tariff Item 68. Duty and penalty were sustained and the appeal failed. en-us Tue, 28 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89030 An alleged subcontracting arrangement was found not to be genuine because the supposed sub-contractor had no independent premises, no manufacturing machinery and no separate business presence, while the tender documents showed that the appellant had undertaken to manufacture the complete passenger baggage trolleys. On that basis, the finished product was treated as the appellant's own manufacture. Applying its earlier view that trolleys used for carrying goods or articles may fall within the concept of furniture, the Tribunal classified the passenger baggage trolleys under Tariff Item 40 rather than Tariff Item 68. Duty and penalty were sustained and the appeal failed. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89030