https://www.taxtmi.com/caselaws?id=31133 Goods manufactured on job-work basis were held not to fall under the compounded levy scheme merely because they were produced with hot-rolling machinery. The products, including flanges and lock rings made to specification for an automobile manufacturer, were treated in commerce as automobile components rather than hot-rolled products of Chapter 72. As there was no evidence that they were sold by weight in the market as hot-rolled goods, the conditions for assessment under Section 3A were not met. Duty was therefore payable under the regular transaction-value regime, and the redetermination of annual capacity of production was unsustainable. en-us Fri, 16 May 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31133 Goods manufactured on job-work basis were held not to fall under the compounded levy scheme merely because they were produced with hot-rolling machinery. The products, including flanges and lock rings made to specification for an automobile manufacturer, were treated in commerce as automobile components rather than hot-rolled products of Chapter 72. As there was no evidence that they were sold by weight in the market as hot-rolled goods, the conditions for assessment under Section 3A were not met. Duty was therefore payable under the regular transaction-value regime, and the redetermination of annual capacity of production was unsustainable. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31133