TMI Blog1981 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... orities have held that the wooden cases and wooden articles manufactured by the petitioners were liable to duty under Tariff Item 68, Central Excise Tariff. At the material time there was so exemption available for goods falling under Tariff Item 68 and the relevant Notification 34/75, dated 1-3-1975 inter alia provided that all goods falling under Tariff Item 68 produced in factory where not more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles produced during the period 1-3-1975 to 17-11-1975 would be dutiable. No further held that so regards the wooden cases duty would also be leviable for the period 18-11-1975 to 17-11-1976 because Notification No. 54/75 laid down the criterion of 49 workers working on any day of the preceding 12 months and since the factory employed more than 49 workers on 17-11-1975 duty was leviable from 18-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a person employed, directly or through any agency, whether for wages or not in any manufacturing process of in cleaning any part of the machinery or premises used for a manufacturing process, or in any other kind of work incidential to, or connected with, the manufacturing process, of the subject of the manufacturing processes. The petitioners do not dispute that the helpers engaged by the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or were working with the aid of power on any day of the preceding 12 months. The wording of the notification leaves doubt that the words, are working or were working stipulates that both the conditions must be satisfied. The words, `on any day that have been used in the notification also show that if on even a single day of the preceding 12 months there were 49 workers the exemption would no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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