https://www.taxtmi.com/article/detailed?id=861 The Tribunal found no evidentiary basis that the Hard Ground Powder (HGP) possesses bonding strength, usable-length asbestos fibres, or properties making it a distinct marketable product; it noted HGP was inert pulverised asbestos-cement waste produced largely for environmental disposal. Because grinding was undertaken by independent job workers on a principal-to-principal basis, the Tribunal applied the principle that any duty liability would rest with the job workers rather than the principal manufacturer, and it rejected the Department's procedural objection to raising job-worker liability at the appellate stage. en-us Thu, 08 Jul 2010 00:00:00 +0530 Thu, 06 Jan 2011 15:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=861 The Tribunal found no evidentiary basis that the Hard Ground Powder (HGP) possesses bonding strength, usable-length asbestos fibres, or properties making it a distinct marketable product; it noted HGP was inert pulverised asbestos-cement waste produced largely for environmental disposal. Because grinding was undertaken by independent job workers on a principal-to-principal basis, the Tribunal applied the principle that any duty liability would rest with the job workers rather than the principal manufacturer, and it rejected the Department's procedural objection to raising job-worker liability at the appellate stage. Articles Central Excise Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=861