https://www.taxtmi.com/caselaws?id=89883 Goods manufactured by a sub-contractor for a notified defence unit and returned to that unit for further processing and eventual supply to the Ministry of Defence fell within Notification No. 184/86, as the Board's clarification protected ancillary units and sub-contractors in such supply chains. The adverse clarification was confined to job workers clearing goods directly on a principal-to-principal basis without returning them to a specified unit. Since the appellant acted as a sub-contractor and the goods were delivered to Bharat Electronics Limited for further manufacture before defence supply, the exemption applied and the duty paid on clearances was refundable. en-us Fri, 25 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89883 Goods manufactured by a sub-contractor for a notified defence unit and returned to that unit for further processing and eventual supply to the Ministry of Defence fell within Notification No. 184/86, as the Board's clarification protected ancillary units and sub-contractors in such supply chains. The adverse clarification was confined to job workers clearing goods directly on a principal-to-principal basis without returning them to a specified unit. Since the appellant acted as a sub-contractor and the goods were delivered to Bharat Electronics Limited for further manufacture before defence supply, the exemption applied and the duty paid on clearances was refundable. Case-Laws Central Excise Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89883