https://www.taxtmi.com/caselaws?id=325944 In job-work valuation of processed fabrics, the assessable value includes the grey fabric cost, job charges, and the processor's manufacturing profit and expenses, but excludes the trader's post-manufacturing profit and subsequent selling expenses. Applying Ujagar Prints, the text states that cutting, checking and packing charges were not shown by the Revenue to fall outside the declared job charges, and the respondent's filed declarations remained unchallenged. On that basis, the trader's profit and post-processing expenses were not includible in assessable value, and the Revenue's challenge failed; the discussion also notes that extended limitation was not attracted on the existing record. en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325944 In job-work valuation of processed fabrics, the assessable value includes the grey fabric cost, job charges, and the processor's manufacturing profit and expenses, but excludes the trader's post-manufacturing profit and subsequent selling expenses. Applying Ujagar Prints, the text states that cutting, checking and packing charges were not shown by the Revenue to fall outside the declared job charges, and the respondent's filed declarations remained unchallenged. On that basis, the trader's profit and post-processing expenses were not includible in assessable value, and the Revenue's challenge failed; the discussion also notes that extended limitation was not attracted on the existing record. Case-Laws Central Excise Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325944