https://www.taxtmi.com/caselaws?id=49004 The Authority ruled that the Joint Venture company would be considered the manufacturer for goods produced in its export units and those manufactured on a job work basis by Metropolitan Trading Company. The Joint Venture company would be liable to pay duty, which could be directed to be paid by Metropolitan Trading Company, entitling the Joint Venture company to exemptions. The issue regarding procedural concessions and exemptions was deemed outside the scope of an advance ruling and was not addressed. en-us Wed, 31 Dec 2003 00:00:00 +0530 Mon, 09 Aug 2010 01:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49004 The Authority ruled that the Joint Venture company would be considered the manufacturer for goods produced in its export units and those manufactured on a job work basis by Metropolitan Trading Company. The Joint Venture company would be liable to pay duty, which could be directed to be paid by Metropolitan Trading Company, entitling the Joint Venture company to exemptions. The issue regarding procedural concessions and exemptions was deemed outside the scope of an advance ruling and was not addressed. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49004