9911796707
TMI Blog1993 (2) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... esident]. Collector of Central Excise, Surat has filed the above captioned appeals being aggrieved from the Order passed by the Collector of Central Excise (Appeals) (two orders). Since the issue involved is common and as such the same are being disposed of by this common order. Mrs. C.G. Lal, learned SDR has appeared on behalf of the appellant. She pleaded that the Collector (Appeals) while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dispute is that the trader profit cannot be included in the assessable value. Shri Jitendra Singh, learned Advocate also pleaded that there are other decisions of the Gujarat High Court where Hon ble High Court had held that traders profit cannot be included in the assessable value :- 1992 (61) E.L.T. 58 (Guj.) - J.B. Kharwar Sons v. Union of India 1992 (61) E.L.T. 242 (Guj.) - Kwality Sil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter clarificatory orders were passed by the Hon ble Supreme Court in the case of Ujagar Prints v. Union of India reported in 1989 (39) E.L.T. 493 (SC). Para No. 2 of the said judgment is reproduced below :- If the trader, who entrusts cotton or man-made fabric to the processor for processing on job work basis, would give a declaration to the processor as to what would be the price at which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at which he is selling the goods must be the value of the grey-cloth or fabric plus the value of the job work done plus the manufacturing profit and the manufacturing expenses but not any other subsequent profit or expenses. It is necessary to include the processor s expenses, costs and charges plus profit, but it is not necessary to include the trader s profits who gets the fabrics processed, be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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