Valuation of Goods for Job Workers Must Follow Rule 10A: Based on Principal Manufacturer's Depot Sale Price.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - the appellant has acted as a job worker - the mischief of Rule 10A of the Valuation Rules becomes applicable - the goods are required to the valued on the basis of the price at which the principal manufacturer sells such goods from their depot - AT....