https://www.taxtmi.com/caselaws?id=114939 The Tribunal set aside the Commissioner's decision confirming the demand of duty against M/s. Food & Health Care Specialties, ruling in favor of the appellants. It classified Appellant No. 1 as hired labor and Appellant No. 2 as the manufacturer, determining that duty should not be demanded from Appellant No. 1. The decision was based on the interpretation of the Central Excise Act and valuation principles for goods manufactured on a job work basis, ultimately overturning the demand for duty against the hired labor appellant. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 14:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114939 The Tribunal set aside the Commissioner's decision confirming the demand of duty against M/s. Food & Health Care Specialties, ruling in favor of the appellants. It classified Appellant No. 1 as hired labor and Appellant No. 2 as the manufacturer, determining that duty should not be demanded from Appellant No. 1. The decision was based on the interpretation of the Central Excise Act and valuation principles for goods manufactured on a job work basis, ultimately overturning the demand for duty against the hired labor appellant. Case-Laws Central Excise Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114939