https://www.taxtmi.com/caselaws?id=89944 Excise valuation for fabricated goods was held to depend on the value of the excisable goods cleared from the factory, not merely on labour or job charges, so duty could not be confined to job work charges alone. The record also supported suppression where the assessable value disclosed to the Department omitted the cost of raw materials, making the extended period of limitation available. On testing charges, only pre-clearance testing costs forming part of the fabrication process could be considered for valuation on verification, while additional testing and destruction testing charges were excluded from assessable value. en-us Tue, 15 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89944 Excise valuation for fabricated goods was held to depend on the value of the excisable goods cleared from the factory, not merely on labour or job charges, so duty could not be confined to job work charges alone. The record also supported suppression where the assessable value disclosed to the Department omitted the cost of raw materials, making the extended period of limitation available. On testing charges, only pre-clearance testing costs forming part of the fabrication process could be considered for valuation on verification, while additional testing and destruction testing charges were excluded from assessable value. Case-Laws Central Excise Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89944