https://www.taxtmi.com/caselaws?id=87950 Under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975, assessable value is to be computed on the basis of the cost of raw materials, labour charges and the manufacturer's margin of profit. The buyer's margin of profit is not a permissible component of assessable value and cannot be added for valuation on any basis. On that footing, inclusion of the buyer's margin was held impermissible, and the valuation order was unsustainable. en-us Fri, 23 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 10:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87950 Under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975, assessable value is to be computed on the basis of the cost of raw materials, labour charges and the manufacturer's margin of profit. The buyer's margin of profit is not a permissible component of assessable value and cannot be added for valuation on any basis. On that footing, inclusion of the buyer's margin was held impermissible, and the valuation order was unsustainable. Case-Laws Central Excise Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87950