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TMI Blog2009 (6) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... by job workers, (ii) Neck cutting by job workers, (iii) Embroidery as required by job workers, (iv) Purchasing ready-made Dupatta from market. 2. The job workers put three pieces of cloth in a plastic bag with a trade name for the dress material and supplied such duly packed cloth to the appellant. The plastic bag contained one piece being neck cut and embroidery cloth for Kurta, second piece being Dupatta and third piece being a cut piece of fabric for Pyjama. 3. The department took up investigation, conducted enquiry at the appellant's shop and workshops/units of other job workers who were doing the above items of work not only for the appellant but for other market sellers also. Based on the investigations conducted, enquiries and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner has gone by the Notes of HSN for ready-made garments which provides that incomplete or unfinished garments also are covered by the heading. However, it is his submission that what is being sold is only dress material and not ready-made garments. Whosoever purchases the set, will have to get the same stitched by the tailor and it cannot be said that it has attained essential characteristics of final product classifiable under Heading ready-made garments. Basically, a dress or an apparel is worn (a) for covering human body, (b) for protecting body from natural elements like cold, heat, wind etc., and (c) for beautification or embellishment. The items in dispute do not satisfy any of the above three tests of an article to be called an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants produced by them. 6. He also submitted several other arguments, but we are not reproducing the same since we find that the matter can be disposed of only on the ground that even if it is assumed that the manufacture has taken place and the duty is liable to be paid on the goods in dispute, the job worker/or the seller of the product in dispute (whatever be the position) is the real manufacturer and he is liable to pay the duty. In this case, there is no dispute that the appellants are not undertaking any activity in the premises. The stitching, cutting the shape is done by the job worker as regards Kurta. The matching Dupatta is obtained by the job workers and matching fabric for Pyjama also obtained and cut by job workers, who p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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