2005 (7) TMI 507

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...., for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Both these appeals arise from Order-in-Original No. 5/2002 dated 26-9-2002 passed by Commissioner of Central Excise, Mangalore confirming demands on the fully fabricated insulated tanks and semi-finished insulated tanks at the premises of the appellants. The matter had been r....

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....f and not eligible for the benefit of SSI notification. The contention of the counsel is that appellants were only supplying the raw materials to the contractors, who were manufacturing the items and they cannot be held to be manufacturers. Their further contention is that even if they are held as manufacturers, the item is classifiable under chapter sub-heading 8419.00 of Central Excise Tariff an....

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....ors were hired labourers and were not working on principal to principal basis with regard to the classification dispute. He submitted that the Tribunal ruling is in assessee's favour. 2. On a careful consideration of the submissions made by both sides, we are convinced that the findings recorded by the Commissioner in para 16 and 17 in so far as the assessee being manufacturer is required ....