https://www.taxtmi.com/caselaws?id=372264 Job-worker valuation for repacking must be based on the raw material value received from the principal manufacturer, together with job charges, and the analysis states that excluding the principal manufacturer's 15% mark-up was a misapplication of the Ujagar Prints valuation principle. On limitation, non-disclosure of the valuation method and failure to file the required price declarations were treated as sufficient to justify the extended period, so the demand was held not barred by limitation. The commentary concludes that the appeal failed on both valuation and limitation, and the duty, interest and penalties were sustained. en-us Tue, 18 Dec 2018 00:00:00 +0530 Fri, 06 Nov 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372264 Job-worker valuation for repacking must be based on the raw material value received from the principal manufacturer, together with job charges, and the analysis states that excluding the principal manufacturer's 15% mark-up was a misapplication of the Ujagar Prints valuation principle. On limitation, non-disclosure of the valuation method and failure to file the required price declarations were treated as sufficient to justify the extended period, so the demand was held not barred by limitation. The commentary concludes that the appeal failed on both valuation and limitation, and the duty, interest and penalties were sustained. Case-Laws Central Excise Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372264