1981 (3) TMI 88

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.... yard in which the said goods are manufactured is not a factory within the meaning of the Factories Act, 1948. According to the petitioners, factory as defined in the Factories Act, 1948, is, inter alia, a "premises with its precincts thereof". Relying on the dictionary meaning of the word premises, the petitioners contend that in order to be called a factory there should be a house or building with its ground and precincts thereof, since there is no house or building in the open yard in which the said goods are being manufactured, the same should not be treated to be factory and, therefore the goods produced therein are not excisable under item 68 of the Central Excise Tariff; (ii) there is no evidence to show that the petitioner had en....

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....ld to be excisable then for the purposes of assessment of the said boats, the value of the engine which was supplied by their customers for installation if the said boats should not be included in the assessable value of the impugned goods because the engine was not an integral part of the boat and was only in the nature of an accessory and also because the installation of the said engine was mere job work for which the petitioners were entitled for the benefit of Notification No. 119/75 dated 30-4-1975. 3. Government, however, observe that the word 'premises' in the context of the word 'factory' has been defined in 'The Law Lexicon' by Mukherjee as a generic term meaning "open land or land with building or buildings alone". "It is not c....