2003 (6) TMI 299

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.... T. Gunasekharan and M. Ravindran, Advocates, for the Appellant. Shri U.B. Khalwadekar, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant was engaged in the manufacture of moulds and dies as a job worker, out of materials supplied by H.R. Johnson (India) Ltd. In the price list that it filed, it arrived at the assessable value of the goods based on the ....

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.... is no allegation that the appellant received any other amount from H.R. Johnson (India) Ltd. 3. The same point was the subject-matter of four decisions of the Tribunal, each of them has independently come to the conclusion that the job charges paid to a manufacturer would include an element of profit. 4. The emphasise by the Commissioner on the contents of the circular of the Boar....