https://www.taxtmi.com/caselaws?id=355964 The Tribunal set aside the order and allowed the appeal, ruling that duty liability before the appellant's undertaking filing should be on the job workers, not the appellant. The goods, bearing the brand name "Tupperware," were ineligible for exemption under Notification No. 30/2004 if classified under Chapter 63. The Tribunal held the duty liability for the pre-undertaking period should be recovered from the job workers as they were the actual manufacturers, relieving the appellant from payment for that duration. en-us Thu, 21 Dec 2017 00:00:00 +0530 Wed, 13 Mar 2019 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355964 The Tribunal set aside the order and allowed the appeal, ruling that duty liability before the appellant's undertaking filing should be on the job workers, not the appellant. The goods, bearing the brand name "Tupperware," were ineligible for exemption under Notification No. 30/2004 if classified under Chapter 63. The Tribunal held the duty liability for the pre-undertaking period should be recovered from the job workers as they were the actual manufacturers, relieving the appellant from payment for that duration. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355964