Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have thus formed part of the assessable value for such clearances. It is not the case that job work charges have been suppressed to the extent of the value of waste and scrap in the present case as goods have been cleared on actual value fixed by TISCO. - No demand can sustain - AT
Valuation - job work - addition of the value of waste and scrap cleared by the appellant in the assessable value - All the components going into the value would have thus formed part of the assessable value for such clearances. It is not the case that job work charges have been suppressed to the extent of the value of waste and scrap in the present case as goods have been cleared on actual value fixed by TISCO. - No demand can sustain - AT
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