https://www.taxtmi.com/caselaws?id=41723 For job-work manufacture, the value of clearances for exemption under Notification No. 105/80 was confined to labour or job-work charges, and the value of customer-supplied raw materials was not added for computing the exemption limit. Once the exemption threshold was exceeded, further clearances lost notification benefit and assessable value was required to be determined under the general valuation rule by including the value of raw materials supplied by customers. The petition was thus partly allowed on the exemption computation issue, while duty on excess clearances was payable on assessable value including supplied materials. en-us Fri, 04 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41723 For job-work manufacture, the value of clearances for exemption under Notification No. 105/80 was confined to labour or job-work charges, and the value of customer-supplied raw materials was not added for computing the exemption limit. Once the exemption threshold was exceeded, further clearances lost notification benefit and assessable value was required to be determined under the general valuation rule by including the value of raw materials supplied by customers. The petition was thus partly allowed on the exemption computation issue, while duty on excess clearances was payable on assessable value including supplied materials. Case-Laws Central Excise Fri, 04 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41723