https://www.taxtmi.com/caselaws?id=104358 The Tribunal allowed the appeals by the job worker assessees, setting aside the orders that upheld basing the assessable value on the wholesale prices of raw material suppliers. It ruled that the assessable value should be determined based on the Ujagar Prints principle, considering the total cost of raw materials, manufacturing expenses, and profit margin when goods leave the job worker's factory. The presence of a brand name on the goods and their return to the raw material supplier were found not to impact the assessable value, emphasizing the importance of the job worker's selling price in value determination. en-us Thu, 17 Apr 1997 00:00:00 +0530 Tue, 28 Feb 2012 17:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104358 The Tribunal allowed the appeals by the job worker assessees, setting aside the orders that upheld basing the assessable value on the wholesale prices of raw material suppliers. It ruled that the assessable value should be determined based on the Ujagar Prints principle, considering the total cost of raw materials, manufacturing expenses, and profit margin when goods leave the job worker's factory. The presence of a brand name on the goods and their return to the raw material supplier were found not to impact the assessable value, emphasizing the importance of the job worker's selling price in value determination. Case-Laws Central Excise Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104358