https://www.taxtmi.com/caselaws?id=47221 Assessable value of yarn manufactured on a job work basis cannot be determined by mechanically comparing it with yarn manufactured and sold by the assessee on its own account unless factual comparability of the goods and their prices is first established. The Tribunal had proceeded on the assumption that the principle in Ujagar Prints applied, but had not examined whether the two categories of yarn were comparable for valuation purposes. The existing evidence was considered sufficient for that factual inquiry, and the matter was remanded for determination of comparability of the goods and prices. en-us Wed, 02 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47221 Assessable value of yarn manufactured on a job work basis cannot be determined by mechanically comparing it with yarn manufactured and sold by the assessee on its own account unless factual comparability of the goods and their prices is first established. The Tribunal had proceeded on the assumption that the principle in Ujagar Prints applied, but had not examined whether the two categories of yarn were comparable for valuation purposes. The existing evidence was considered sufficient for that factual inquiry, and the matter was remanded for determination of comparability of the goods and prices. Case-Laws Central Excise Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47221