https://www.taxtmi.com/caselaws?id=116480 Fabrication carried out through hired labour under the assessee's control can still amount to manufacture by the assessee, especially where the goods are produced and cleared commercially from the assessee's operations. The goods were treated as parts of ice-cream and ice-candy machines rather than as goods falling under Heading 8418; classification was aligned with Heading 8419 on the Tribunal view relied upon. Because the clearances remained within the prescribed exemption limit, small-scale industry exemption was available, and the resultant demands, penalties and fine were set aside. en-us Thu, 21 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116480 Fabrication carried out through hired labour under the assessee's control can still amount to manufacture by the assessee, especially where the goods are produced and cleared commercially from the assessee's operations. The goods were treated as parts of ice-cream and ice-candy machines rather than as goods falling under Heading 8418; classification was aligned with Heading 8419 on the Tribunal view relied upon. Because the clearances remained within the prescribed exemption limit, small-scale industry exemption was available, and the resultant demands, penalties and fine were set aside. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116480