https://www.taxtmi.com/caselaws?id=41120 Apprentices working in the factory were treated as workmen for the purpose of the exemption notification because the notification did not distinguish between apprentices and other workers, and the Apprentices Act, 1961 was not applicable at the relevant time. The relevant headcount was the total number of workmen employed throughout the whole day, not the number in a single shift, so the concession could be applied on that basis. A deduction for duty found leviable was also permitted from the invoice value, reducing the assessable value accordingly. en-us Sun, 03 Apr 1977 00:00:00 +0530 Fri, 21 May 2010 11:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41120 Apprentices working in the factory were treated as workmen for the purpose of the exemption notification because the notification did not distinguish between apprentices and other workers, and the Apprentices Act, 1961 was not applicable at the relevant time. The relevant headcount was the total number of workmen employed throughout the whole day, not the number in a single shift, so the concession could be applied on that basis. A deduction for duty found leviable was also permitted from the invoice value, reducing the assessable value accordingly. Case-Laws Central Excise Sun, 03 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41120