https://www.taxtmi.com/caselaws?id=111365 HDPE/PP fabrics cleared to the assessee's godown and later converted into sacks through job work were disputed on valuation, with the department seeking assessment on the selling price of the sacks. The fabrics and sacks were classifiable under the relevant Central Excise Tariff sub-headings, but the valuation issue turned on the post-clearance conversion. The text states that, even if conversion of fabric into sacks amounts to manufacture, that activity was carried out by the job-worker, so the value of the fabrics could not be linked to the selling price of the sacks. On that basis, the demand was treated as unsustainable. en-us Fri, 23 Apr 2004 00:00:00 +0530 Mon, 23 Apr 2012 12:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111365 HDPE/PP fabrics cleared to the assessee's godown and later converted into sacks through job work were disputed on valuation, with the department seeking assessment on the selling price of the sacks. The fabrics and sacks were classifiable under the relevant Central Excise Tariff sub-headings, but the valuation issue turned on the post-clearance conversion. The text states that, even if conversion of fabric into sacks amounts to manufacture, that activity was carried out by the job-worker, so the value of the fabrics could not be linked to the selling price of the sacks. On that basis, the demand was treated as unsustainable. Case-Laws Central Excise Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111365