1996 (2) TMI 215

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..... Brahma Deva, Member (J)]. - The short point is to be considered in this appeal is whether profit of supplier who supplied the rawmaterials is to be included in the assessable value of the assessee. The appellants are engaged in the manufacture of polyethylene coated substrates. In some cases they manufacture polyethylene coated substrates for customers who provide some or all the raw-materials, .....

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..... oing through the facts and circumstances of the case we find that the party has paid duty on the cost of the raw-materials as well as on the job charges earned by them in respect of job work undertaken by them on behalf of the customer. Since job charges inclusive [sic] profit, the question of adding further profit does not arise as it was rightly cleared by the party. In the facts and circumstanc .....

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