2016 (6) TMI 541

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....avan Ramabadran, Adv., For the respondent : Shri K.P. Muralidharan, AC (AR) ORDER PER: D.N. PANDA Contention of the appellant is that it is a job worker and the intermediary goods manufactured by it were cleared to the principal manufacturer for manufacture of ultimate goods. The job worker appellant valued such goods under Section 4 of CEA, 1944, following the normal transaction value....

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....0. According to appellant when an assessee clears goods to the persons named in sub-clause (iii) or (iv) of Clause 5 of Sub-section 3 of Section 4 of CEA, 1944, that attracts peculiar valuation methodology instead of the normal valuation formula applicable under Section 4. The case of the appellant falls under Section 4 (3) (b) (i) of CEA, 1944 when para-2 of the finding in the adjudication order ....

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...., 1944. Therefore, the valuation of the intermediary adopted by the appellant is in accordance with the normal transaction value following the principles laid down by Ujagar prints Etc.Etc. Vs. UOI & Others - 1989 (39) ELT 493 (S.C.). 4. Appellant's prayer is that the allegation of Revenue that it should value the intermediary cleared to the principal manufacturer shall be adding 115% of the co....

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.... because that rule does not cover the interconnected undertaking within its fold. Therefore, there is no necessity to examine even applicability of the proviso in the present case. 8. Since the case falls under Section 4 (3) (b) (i) of CEA, 1944, valuation it goes to Rule 10 (b) of the Valuation Rules. That sub-clause of Rule 10 requires valuation of goods under Section 4 (1) of CEA, 1944. Acco....