2000 (9) TMI 128

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.... Member (T)]. - The appellants manufactured 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 te....

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....udgment, had held that unless the department had shown that apart from job charges, the job-worker had received anything more from the buyers, the addition of manufacturing profits was not warranted. Similar view was held by the Tribunal in the judgment in the case of S.V. Steel & Vessel - 1998 (97) E.L.T. 448. The Central Board of Excise & Customs in Order No. 24/14/93 dated 31-12-1993 had on the....