https://www.taxtmi.com/caselaws?id=53772 The Tribunal allowed the appeal in favor of the appellants, setting aside the impugned order. It was determined that the duty liability was on the parts of windows, not on the fully manufactured windows. The Tribunal found that the appellants were liable to pay duty on parts of windows despite being registered as manufacturers, as the windows were considered non-excisable once permanently fixed. The Department's demand for duty on full windows was deemed incorrect, and the appellants were recognized as manufacturers, not hired contractors as previously determined. en-us Fri, 04 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53772 The Tribunal allowed the appeal in favor of the appellants, setting aside the impugned order. It was determined that the duty liability was on the parts of windows, not on the fully manufactured windows. The Tribunal found that the appellants were liable to pay duty on parts of windows despite being registered as manufacturers, as the windows were considered non-excisable once permanently fixed. The Department's demand for duty on full windows was deemed incorrect, and the appellants were recognized as manufacturers, not hired contractors as previously determined. Case-Laws Central Excise Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53772