The products are custom made as per the needs of each of the ...
Appellants Seek to Classify Custom Products as "Lifting Machinery" Without Evidence of Single Machine Status.
September 18, 2017
Case Laws Central Excise AT
The products are custom made as per the needs of each of the buyer. The appellants are manufacturing a few item and they wish to call those items collectively as 'Lifting machinery'. They have, however, not come forward with any evidence that the said items manufactured by them together constitute a machine.
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