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Central Excise - Highlights / Catch Notes

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Valuation of the goods manufactured on job-work basis - It is ...


Goods Valuation on Job-Work Basis: Include Processor's Costs and Profit, Exclude Trader's Post-Manufacturing Profits.

April 2, 2016

Case Laws     Central Excise     AT

Valuation of the goods manufactured on job-work basis - It is necessary to include the processor's expenses, costs and charge plus profit, but it is not necessary to include the trader's profits who gets the fabrics processed, because those would be post-manufacturing profits. - AT

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