https://www.taxtmi.com/caselaws?id=113347 Terminal connectors cleared to customers for use in relays, which were then used in refrigerator manufacture, were too remote to be treated as parts of refrigerators. Their use in an intermediate process did not make the manufacturer a producer of refrigerator parts, so the small-scale exemption under Notification No. 175/86-C.E. remained available. en-us Thu, 12 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113347 Terminal connectors cleared to customers for use in relays, which were then used in refrigerator manufacture, were too remote to be treated as parts of refrigerators. Their use in an intermediate process did not make the manufacturer a producer of refrigerator parts, so the small-scale exemption under Notification No. 175/86-C.E. remained available. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113347