https://www.taxtmi.com/caselaws?id=102832 Job-work clearances must be valued under the Ujagar Prints principle by adding raw-material cost, packing charges and job-work charges, including the assessee's profit margin. A higher assessable value for identical goods manufactured in the assessee's separate unit does not justify substituting that value for goods produced on job work. The Department therefore cannot reject Ujagar Prints-based valuation solely by comparison with another unit's valuation. Brand-name value was not considered because its inclusion had not been alleged in the show cause notice. en-us Thu, 22 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102832 Job-work clearances must be valued under the Ujagar Prints principle by adding raw-material cost, packing charges and job-work charges, including the assessee's profit margin. A higher assessable value for identical goods manufactured in the assessee's separate unit does not justify substituting that value for goods produced on job work. The Department therefore cannot reject Ujagar Prints-based valuation solely by comparison with another unit's valuation. Brand-name value was not considered because its inclusion had not been alleged in the show cause notice. Case-Laws Central Excise Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102832