1998 (3) TMI 295 - AT - Central Excise

Summary

The appellant manufactured medicines and sought modification of the classification list for clearances made on behalf of loan licensees. The Collector denied the benefit of exemption due to brand name affixed by loan licensees. The Tribunal held that job workers are considered manufacturers and the benefit cannot be denied based on the status of the principal manufacturer. The Collector's decision was set aside, and the appeal was allowed.