https://www.taxtmi.com/caselaws?id=333044 Differential central excise duty on finished goods was found unsustainable because the relationship between the assessee and the buyer was on a principal-to-principal commercial basis, not that of job worker and principal manufacturer. The Tribunal treated earlier findings as decisive that vendor nomination, advance funding for procurement, and supply of equipment did not change the character of the transaction. On that footing, the enhanced customs value of imported raw materials was not required to be added automatically to the assessable value of the finished goods, and the duty demand was set aside. en-us Thu, 14 Jul 2016 00:00:00 +0530 Tue, 20 Sep 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333044 Differential central excise duty on finished goods was found unsustainable because the relationship between the assessee and the buyer was on a principal-to-principal commercial basis, not that of job worker and principal manufacturer. The Tribunal treated earlier findings as decisive that vendor nomination, advance funding for procurement, and supply of equipment did not change the character of the transaction. On that footing, the enhanced customs value of imported raw materials was not required to be added automatically to the assessable value of the finished goods, and the duty demand was set aside. Case-Laws Central Excise Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333044