https://www.taxtmi.com/caselaws?id=88329 Under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975, assessable value cannot be confined to grooving or processing charges where the transaction is not a true job-work arrangement. Because the record showed no basis for excluding the cost of the supplied metal materials, the appellate valuation limiting value to grooving charges alone was unsustainable. The valuation order was set aside and the original demand restored. en-us Thu, 12 Feb 1998 00:00:00 +0530 Fri, 16 Sep 2011 18:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88329 Under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975, assessable value cannot be confined to grooving or processing charges where the transaction is not a true job-work arrangement. Because the record showed no basis for excluding the cost of the supplied metal materials, the appellate valuation limiting value to grooving charges alone was unsustainable. The valuation order was set aside and the original demand restored. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88329