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 job worker's margin of profit. The Department cannot reject that valuation merely because identical goods manufactured in another unit of the same assessee attract a higher assessable value. A separate contention on brand name value was not entertained because it was not raised in the show cause notice. The note reaffirms that job-work valuation follows the established Ujagar Prints basis unless the notice itself puts the relevant valuation issue in dispute. 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 job worker's margin of profit. The Department cannot reject that valuation merely because identical goods manufactured in another unit of the same assessee attract a higher assessable value. A separate contention on brand name value was not entertained because it was not raised in the show cause notice. The note reaffirms that job-work valuation follows the established Ujagar Prints basis unless the notice itself puts the relevant valuation issue in dispute. Case-Laws Central Excise Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102832