https://www.taxtmi.com/caselaws?id=50621 The Tribunal overturned the Commissioner's decision, ruling that the appellants were not liable to pay duty as manufacturers but as processors. The Tribunal emphasized that the ownership of goods and the manufacturing process indicated the appellants were processors, not primary manufacturers. Citing legal precedents, the Tribunal clarified the distinction and set aside the duty demand, allowing the appeals. en-us Wed, 20 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50621 The Tribunal overturned the Commissioner's decision, ruling that the appellants were not liable to pay duty as manufacturers but as processors. The Tribunal emphasized that the ownership of goods and the manufacturing process indicated the appellants were processors, not primary manufacturers. Citing legal precedents, the Tribunal clarified the distinction and set aside the duty demand, allowing the appeals. Case-Laws Central Excise Wed, 20 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50621