https://www.taxtmi.com/caselaws?id=107785 Excise liability cannot be fastened on a trader where the finishing operations on unfinished motor vehicle parts were carried out by independent job workers, even if the finished goods were later sold by that trader. The notice showed that cutting, moulding, powder coating and electroplating were performed by other concerns, and there was no finding that those concerns were the same as the trader. On that basis, the manufacturing activity, if any under Note 6 to Section XVII of the Tariff, was attributable to the job workers rather than the trader, so the duty demand could not be sustained. en-us Mon, 18 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107785 Excise liability cannot be fastened on a trader where the finishing operations on unfinished motor vehicle parts were carried out by independent job workers, even if the finished goods were later sold by that trader. The notice showed that cutting, moulding, powder coating and electroplating were performed by other concerns, and there was no finding that those concerns were the same as the trader. On that basis, the manufacturing activity, if any under Note 6 to Section XVII of the Tariff, was attributable to the job workers rather than the trader, so the duty demand could not be sustained. Case-Laws Central Excise Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107785