2016 (9) TMI 51

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....ri R.S.Shukla, JJ. For The Applicant : None For The Department : Sh. Ranjan Khanna Authorised Representative RULING   M/s Sarkar & Sen Company (hereinafter also referred to as applicant), a labour contractor, proposes to undertake job work for M/s Nipha Exports (P) Ltd - a manufacturer, on contract basis at the rate of Rs. 2000/- per "Jute Loom Machine Assembly" at the premises of....

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....ess as job work in relation to  (c) any goods excluding alcoholic liquors for human consumption on which appropriate duty is payable by the principal manufacturer;   4. Further, sub- clause 2 (Z) of said notification defines "principal manufacturer" as under;   2. Definitions - For the purpose of this notification, unless the context otherwise requires -   2) "principa....