https://www.taxtmi.com/caselaws?id=1056 For classification under Chapter 82.07, a hammer assembly must contain the essential working edge or working part required by the chapter notes; where the drilling bit was supplied separately, the assembled unit was treated as an incomplete collection of parts and its value excluded from the duty base. The materials also indicated that parts processed at job workers' premises were manufactured by those job workers, not the assessee, although liability remained for admitted self-manufactured items. Demand on scrap, confiscation of cash linked to alleged clandestine clearances, interest, and reduced penalties were maintained in modified form after duty recomputation and exemptions. en-us Tue, 10 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1056 For classification under Chapter 82.07, a hammer assembly must contain the essential working edge or working part required by the chapter notes; where the drilling bit was supplied separately, the assembled unit was treated as an incomplete collection of parts and its value excluded from the duty base. The materials also indicated that parts processed at job workers' premises were manufactured by those job workers, not the assessee, although liability remained for admitted self-manufactured items. Demand on scrap, confiscation of cash linked to alleged clandestine clearances, interest, and reduced penalties were maintained in modified form after duty recomputation and exemptions. Case-Laws Central Excise Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1056