https://www.taxtmi.com/caselaws?id=214538 In valuing goods manufactured on a job-work basis, the assessable value is to be determined by reference to comparable goods where their value is available; the cost construction method, including job charges, applies only when no comparable value is known. On the facts, the job worker cleared textured yarn on the principal manufacturer's price basis, and the declared value of comparable goods was higher than the value adopted by the job worker. The challenge to reliance on the comparable-goods method therefore failed, and the demand was held unsustainable. en-us Thu, 21 Jun 2012 00:00:00 +0530 Fri, 11 Jan 2013 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214538 In valuing goods manufactured on a job-work basis, the assessable value is to be determined by reference to comparable goods where their value is available; the cost construction method, including job charges, applies only when no comparable value is known. On the facts, the job worker cleared textured yarn on the principal manufacturer's price basis, and the declared value of comparable goods was higher than the value adopted by the job worker. The challenge to reliance on the comparable-goods method therefore failed, and the demand was held unsustainable. Case-Laws Central Excise Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214538