https://www.taxtmi.com/caselaws?id=945 For toothpaste manufactured on a job-work basis and not required to bear MRP declaration, valuation could not be carried out under section 4A of the Central Excise Act through Rule 4 or Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. Those valuation rules are tied to section 4 principles and did not justify importing MRP-based valuation for goods outside the section 4A scheme. For such job-worked goods returned to the supplier, the proper basis was the Ujagar Prints formula. The section 4A and Rule 4 / Rule 6(b)(i) valuation approach was set aside, and value was to be re-determined accordingly for duty computation. en-us Wed, 09 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=945 For toothpaste manufactured on a job-work basis and not required to bear MRP declaration, valuation could not be carried out under section 4A of the Central Excise Act through Rule 4 or Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. Those valuation rules are tied to section 4 principles and did not justify importing MRP-based valuation for goods outside the section 4A scheme. For such job-worked goods returned to the supplier, the proper basis was the Ujagar Prints formula. The section 4A and Rule 4 / Rule 6(b)(i) valuation approach was set aside, and value was to be re-determined accordingly for duty computation. Case-Laws Central Excise Wed, 09 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=945