https://www.taxtmi.com/caselaws?id=97082 Where PSC pools are manufactured by an independent contractor under a principal-to-principal contract, the contractor is treated as the real manufacturer and duty cannot be fastened on the principal on that basis. The text applies earlier Tribunal orders in identical matters and treats the contractual and factual position as establishing that the respondent was not the manufacturer for the disputed duty demand. As a result, the Revenue's appeals failed. en-us Fri, 22 Dec 2000 00:00:00 +0530 Fri, 13 Jan 2012 18:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97082 Where PSC pools are manufactured by an independent contractor under a principal-to-principal contract, the contractor is treated as the real manufacturer and duty cannot be fastened on the principal on that basis. The text applies earlier Tribunal orders in identical matters and treats the contractual and factual position as establishing that the respondent was not the manufacturer for the disputed duty demand. As a result, the Revenue's appeals failed. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97082