https://www.taxtmi.com/caselaws?id=218465 Cabin fabrication charges paid to an independent job worker were not includible in the bulkers' assessable value because the cabins were separately manufactured and cleared by the job worker, so any duty issue arose against that manufacturer, not the assessee. By contrast, 5% service charges recovered for procurement and co-ordination of materials were held to be sufficiently connected with manufacture and sale of the bulkers and were includible in assessable value. On that basis, the challenge to exclusion of the cabin charges failed, and the challenge to inclusion of the service charges also failed. en-us Wed, 14 Mar 2012 00:00:00 +0530 Thu, 07 Mar 2013 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218465 Cabin fabrication charges paid to an independent job worker were not includible in the bulkers' assessable value because the cabins were separately manufactured and cleared by the job worker, so any duty issue arose against that manufacturer, not the assessee. By contrast, 5% service charges recovered for procurement and co-ordination of materials were held to be sufficiently connected with manufacture and sale of the bulkers and were includible in assessable value. On that basis, the challenge to exclusion of the cabin charges failed, and the challenge to inclusion of the service charges also failed. Case-Laws Central Excise Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218465