Scrap Sales Proceeds Must Be Included in Valuation of Job-Worked Products for Duty Purposes.

Valuation - Job Work - The job-worker was retaining the scrap and selling the scrap and retaining the sale proceeds of such scrap with himself - Scrap value was liable to be added in the value of the job-worked product which had been returned to the principal-manufacturer on payment of duty - AT .....

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