https://www.taxtmi.com/caselaws?id=50688 Central excise manufacturer status depends on who contracts for production, arranges materials, supervises labour, controls quality and remains responsible to customers; labour working under that control does not displace the principal from the manufacturing role. Handicraft exemption requires proof that the goods possess the requisite handicraft characteristics and cannot rest on a general claim for wooden furniture. Completed furniture remains excisable where it is capable of being bought and sold, notwithstanding subsequent bolting or fixation to walls or floors. In remand proceedings, valuation must consider whether the price is cum-duty and examine the applicable interest claim, alongside limitation and consequential reliefs. en-us Mon, 15 Jan 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50688 Central excise manufacturer status depends on who contracts for production, arranges materials, supervises labour, controls quality and remains responsible to customers; labour working under that control does not displace the principal from the manufacturing role. Handicraft exemption requires proof that the goods possess the requisite handicraft characteristics and cannot rest on a general claim for wooden furniture. Completed furniture remains excisable where it is capable of being bought and sold, notwithstanding subsequent bolting or fixation to walls or floors. In remand proceedings, valuation must consider whether the price is cum-duty and examine the applicable interest claim, alongside limitation and consequential reliefs. Case-Laws Central Excise Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50688