https://www.taxtmi.com/caselaws?id=91001 Grey yarn sent to an independent job worker for dyeing could not have the dyeing cost added to the assessable value of the yarn cleared by the assessee, because the assessee did not itself carry out the dyeing operation. Under Chapter Note 2 of Chapter 55, the manufacturing act of dyeing, where dutiable, is attributable to the person who performs that process, so the job worker is treated as the separate manufacturer of the dyed yarn and duty, if leviable, falls on that job worker rather than on the assessee. en-us Thu, 13 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91001 Grey yarn sent to an independent job worker for dyeing could not have the dyeing cost added to the assessable value of the yarn cleared by the assessee, because the assessee did not itself carry out the dyeing operation. Under Chapter Note 2 of Chapter 55, the manufacturing act of dyeing, where dutiable, is attributable to the person who performs that process, so the job worker is treated as the separate manufacturer of the dyed yarn and duty, if leviable, falls on that job worker rather than on the assessee. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91001