https://www.taxtmi.com/caselaws?id=51904 The Tribunal determined that the process of assembling aluminium frames and glass sheets into aluminium glass panels constitutes manufacturing. M/s. Aldowin was identified as the manufacturer based on contractual responsibilities. The product was classified under Sub-heading 7610.90. The demand for duty was deemed time-barred, and no penalties were imposed on the appellants. Confiscated goods were subject to a fine of Rs. 2 lakhs for redemption. The Tribunal directed the payment of the fine, concluding all appeals. en-us Fri, 28 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51904 The Tribunal determined that the process of assembling aluminium frames and glass sheets into aluminium glass panels constitutes manufacturing. M/s. Aldowin was identified as the manufacturer based on contractual responsibilities. The product was classified under Sub-heading 7610.90. The demand for duty was deemed time-barred, and no penalties were imposed on the appellants. Confiscated goods were subject to a fine of Rs. 2 lakhs for redemption. The Tribunal directed the payment of the fine, concluding all appeals. Case-Laws Central Excise Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51904