https://www.taxtmi.com/caselaws?id=113422 The Tribunal set aside duty demands and penalties imposed on appellants for the valuation of goods transferred to a godown for conversion into sacks by job workers. Relying on precedent cases, the Tribunal ruled that the assessable value of goods should not include the cost of conversion by job workers. This decision aligns with established principles that the value of goods should be determined based on the form in which they are cleared from the factory, not after processing by job workers. en-us Fri, 02 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113422 The Tribunal set aside duty demands and penalties imposed on appellants for the valuation of goods transferred to a godown for conversion into sacks by job workers. Relying on precedent cases, the Tribunal ruled that the assessable value of goods should not include the cost of conversion by job workers. This decision aligns with established principles that the value of goods should be determined based on the form in which they are cleared from the factory, not after processing by job workers. Case-Laws Central Excise Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113422