https://www.taxtmi.com/caselaws?id=781032 CESTAT held that the appellant's supply of cut-to-size Finger Jointed Edge Glued Panel boards and laminated beams to job workers did not constitute supply of semi-finished furniture and therefore did not attract central excise levy under Chapter heading 9403. The tribunal upheld the view that manufacture had not occurred at appellant's instance, accepted SSI exemptions available to the job workers and the rural social service entity performing finishing/branding, set aside departmental demands, interest and penalties imposed by lower authorities, and allowed the appeal. en-us Tue, 08 Jul 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781032 CESTAT held that the appellant's supply of cut-to-size Finger Jointed Edge Glued Panel boards and laminated beams to job workers did not constitute supply of semi-finished furniture and therefore did not attract central excise levy under Chapter heading 9403. The tribunal upheld the view that manufacture had not occurred at appellant's instance, accepted SSI exemptions available to the job workers and the rural social service entity performing finishing/branding, set aside departmental demands, interest and penalties imposed by lower authorities, and allowed the appeal. Case-Laws Central Excise Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781032