https://www.taxtmi.com/caselaws?id=87099 The Tribunal upheld the inclusion of shrinkage value in the assessable value of processed fabrics but deemed the addition of trader's profit and incidental charges/interest charges unsustainable. The Commissioner (Appeals) decision to set aside the inclusion of trader's profit was upheld, emphasizing that notional profit should not be added as it was already included in the processor's profit element. The Tribunal also found the Asstt. Commissioner's order lacking justification for adding incidental charges/interest charges, thus upholding the Commissioner (Appeals) decision on this aspect. en-us Wed, 20 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87099 The Tribunal upheld the inclusion of shrinkage value in the assessable value of processed fabrics but deemed the addition of trader's profit and incidental charges/interest charges unsustainable. The Commissioner (Appeals) decision to set aside the inclusion of trader's profit was upheld, emphasizing that notional profit should not be added as it was already included in the processor's profit element. The Tribunal also found the Asstt. Commissioner's order lacking justification for adding incidental charges/interest charges, thus upholding the Commissioner (Appeals) decision on this aspect. Case-Laws Central Excise Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87099