Appellate Tribunal: 10% Labor Charges Excluded from Assessable Value

The Appellate Tribunal allowed the appeal, ruling that 10% on labour charges should not be added to the assessable value in the case of a job worker, as the job charge already includes profit.

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The issue in the case was whether 10% on labour charges should be added to the assessable value. The Appellate Tribunal ruled that in the case of a job worker, 10% on labour charges cannot be added as the job charge already includes profit. Therefore, the appeal was allowed, deleting the 10% on labour charges.

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