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2000 (2) TMI 135 - CEGAT, COURT NO. II, NEW DELHIExtract: .......ntractor was assembling the goods out of the raw material supplied to him. There is nothing on record to show that the contractor was hired labour of the Appellant and as such it cannot also be alleged that the Card cans were assembled by them and if duty, if any, is payable, the same cannot be demanded from them. We, accordingly, allow the appeal.
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