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    <title>Excise Valuation Dispute: Barley Malt Sprouts Cost Exclusion Confirmed in Job Work Case.</title>
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    <description>Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No</description>
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      <description>Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No</description>
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