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    <title>Appellant Not Liable for Duty; M/s. VEE Identified as Sole Manufacturer Responsible for Payment.</title>
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    <description>Manufacturer - Sub-contractor / job worker - who is liable to pay duty - appellant is not a manufacturer of the goods, in question. M/s. VEE is the manufacturer of said goods only, therefore, duty cannot be demanded from the appellant - AT</description>
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      <description>Manufacturer - Sub-contractor / job worker - who is liable to pay duty - appellant is not a manufacturer of the goods, in question. M/s. VEE is the manufacturer of said goods only, therefore, duty cannot be demanded from the appellant - AT</description>
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