https://www.taxtmi.com/caselaws?id=165743 Goods assembled in units that were not factories within the meaning of the Factories Act were treated as outside the charge of central excise duty under Tariff Item 68 on the facts found. The Board recorded that the assessee and its sister concern were not factories, and held that the exemption position had been misunderstood below. The impugned orders were therefore misconceived, the liability to duty was negatived, and the appeal was allowed in favour of the assessee. en-us Mon, 07 Jun 1982 00:00:00 +0530 Sat, 09 Aug 2014 10:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165743 Goods assembled in units that were not factories within the meaning of the Factories Act were treated as outside the charge of central excise duty under Tariff Item 68 on the facts found. The Board recorded that the assessee and its sister concern were not factories, and held that the exemption position had been misunderstood below. The impugned orders were therefore misconceived, the liability to duty was negatived, and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Mon, 07 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165743