Provisions of other Act as to liability for quality of goods is irrelevant to determine real manufac

Excise & Customs : In case of manufacture of medicines on job-worker basis, 'manufacturer' would be such 'job-workers' and not 'raw material supplier/licensee' as per whose instructions said goods are manufactured; provisions of Drugs and Cosmetics Act' making 'licensee' liable for quality, are irrelevant for excise law