2000 (9) TMI 128

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....ctured seat covers on job-work basis. The raw materials were supplied by M/s. Mahindra & Mahindra Ltd. The appellants had declared the value for payment of duty on the combination of cost of raw material and labour charges including their profits. Show cause notice was issued alleging that 10% notional profit should be added over and above the job charges in terms of the Supreme Court judgment in ....