Job Work

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.... a case where the goods are sold by the principal manufacturer for delivery at the  time  of  removal  of  goods  from  the  factory  of  job-worker,  where  the  principal manufacturer and the buyer of the goods are not related and the price is the sole consideration for the sale, the value of the excisable goods shall be the transa....

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....oods from the factory of job-worker; (iii) in  a  case  not  covered under clause (i)  or (ii),  the  provisions  of  foregoing  rules,wherever applicable, shall  mutatis  mutandis apply for determination of the value of the excisable goods: Provided that the cost of transportation, if any, from the premises, wherefrom the goods are....