Manufacture - sub-contract - erection and installation of ...
Sub-contractors, not appellant, liable for duties on storage system installation under relevant manufacturing rules.
January 11, 2017
Case Laws Central Excise AT
Manufacture - sub-contract - erection and installation of storage system - said activity carried out by sub contractor therefore appellant cannot be treated as manufacturer of storage system accordingly, duty should have been demanded if at all applicable, it is from the sub contractors - AT
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