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TMI Blog1997 (1) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of the suppliers by job work. After the raw material in the form of connecting rod forgings is received by the respondent the following process is applied on those forgings, namely, (1) Boring; (2) Knotching; (3) Facing; (4) Gun metal bush processing for small ends; (5) Fine boring (cutting etc.); and (6) Oil hole drilling. The raw material after having undertaken all the above process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne the duty liability as contemplated by the notifications, the value of raw materials plus the job charges had to be determined under Section 4 of the Central Excises and Salt Act. The assessee contended that the mode of computation of value indicated by the Jurisdictional Superintendent of Central Excise had no support in law. They, therefore, desired to know whether the stand taken by the Juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners are entitled to exemption under the said notification upon the said basis." Feeling aggrieved by this direction, the Union of India has preferred this appeal. 3. We have heard learned counsel for the parties and we deem it necessary to make it clear that since the respondents had approached the High Court directly, the machinery under the Central Excises and Salt Act had not been set into m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the authorities under the Statute. The facts in the instant case are clear, namely, that the assessees engage in job work by processing forgings supplied to them into connecting rods of different sizes. In such a situation, how the value is to be determined will be the subject matter before the authorities under the Statute. They will have to determine the value as per the law settled by this C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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