https://www.taxtmi.com/caselaws?id=110979 Job-work valuation of yarn is determined from raw-material cost, processing charges, freight, insurance, overheads and a reasonable profit margin, rather than comparable-goods or depot-sale prices merely because the supplier also sells goods through depots. Differential duty cannot be confirmed on a basis not alleged in the show cause notice, including reliance on depot prices and the normal-price provision. A demand is also unsustainable where the issuing division lacks jurisdiction over the person proceeded against or the job-worker manufacturer has not been proceeded against as required. The valuation method based on manufacturing cost and permissible additions was accepted, and the duty demand was set aside. en-us Fri, 05 Mar 2004 00:00:00 +0530 Fri, 18 May 2012 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110979 Job-work valuation of yarn is determined from raw-material cost, processing charges, freight, insurance, overheads and a reasonable profit margin, rather than comparable-goods or depot-sale prices merely because the supplier also sells goods through depots. Differential duty cannot be confirmed on a basis not alleged in the show cause notice, including reliance on depot prices and the normal-price provision. A demand is also unsustainable where the issuing division lacks jurisdiction over the person proceeded against or the job-worker manufacturer has not been proceeded against as required. The valuation method based on manufacturing cost and permissible additions was accepted, and the duty demand was set aside. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110979