2016 (6) TMI 541

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....spondent : 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 principle. Appellant further explains tha....

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....lears 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 is read. It being related to the principal m....

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....ediary 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 cost of production is misconceived, unwarranted an....

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....ndertaking 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. Accordingly, the sequential step is to follow the ratio laid....