TMI Blog2018 (12) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... be done on the cost of raw material plus job charges as held by the Hon’ble Supreme Court in the case of Ujagar Prints [1989 (1) TMI 124 - SUPREME COURT OF INDIA] - the proposal of valuation by the Revenue that it should be on pro rata value of Section 4A of trade pack is not correct and legal - appeal allowed - decided in favor of appellant. - Appeal No. E/1312/2009-DB - A/12810/2018 - Dated:- 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. 2018 (11) TMI 1380-CESTAT Ahd. Softesule Pvt Ltd. 2018 (6) TMI 985-CESTAT Mum. Mayer health Care Pvt. Ltd. 2009 (247) ELT 488 (Tri. Bang) 3. He submits that as per the above judgments, the Physician Sample manufactured on job work basis should be valued as per the principle laid down by Hon ble Supreme Court in the case of Ujagar Prints (supra). 4. Sh. T.K. Sikdar, Ld. Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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