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        Manufacturing services on physical inputs (goods) owned by others

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        Manufacturing services on others' inputs taxed on the service fee, not the value of produced goods. Heading 9988 treats manufacturing services on physical inputs owned by others as outsourced manufacturing activities where the service provider does not own the output; valuation is based on the service fee charged, not the value of the goods manufactured, consistent with the Modified UN Central Product Classification.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Manufacturing services on others' inputs taxed on the service fee, not the value of produced goods.

                                Heading 9988 treats manufacturing services on physical inputs owned by others as outsourced manufacturing activities where the service provider does not own the output; valuation is based on the service fee charged, not the value of the goods manufactured, consistent with the Modified UN Central Product Classification.


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