https://www.taxtmi.com/caselaws?id=90008 The Tribunal upheld the lower authority's decision, confirming the duty liability of the appellants for manufacturing ducts and flanges on a job contract basis. The appellants were considered manufacturers of new commodities and liable to pay duty. The Tribunal also affirmed the authority of an Additional Collector to issue a Show Cause Notice for duty demand, rejecting the appellants' argument. The appellants' status as independent contractors and manufacturers was upheld, leading to the duty liability determination based on the classification of the fabricated goods as movable commodities. en-us Fri, 05 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90008 The Tribunal upheld the lower authority's decision, confirming the duty liability of the appellants for manufacturing ducts and flanges on a job contract basis. The appellants were considered manufacturers of new commodities and liable to pay duty. The Tribunal also affirmed the authority of an Additional Collector to issue a Show Cause Notice for duty demand, rejecting the appellants' argument. The appellants' status as independent contractors and manufacturers was upheld, leading to the duty liability determination based on the classification of the fabricated goods as movable commodities. Case-Laws Central Excise Fri, 05 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90008