TMI Blog2016 (7) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at a finding that after receiving the product from job worker, at whose end excise duty is duly paid, the assessee simply cuts them into Dhotis and, therefore, in terms of Rule 12(B) read with Circular No. 557/53/2000-CX dated 03.11.2000, it will continue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the appellant does not amount to manufacture. - Order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at transaction value (value at which assessee cleared the goods to the customer) or at cost of grey fabric and job charges in terms of judgment in the case of M/s. Ujagar Prints. The Tribunal in the impugned judgment has arrived at a finding that after receiving the product from job worker, at whose end excise duty is duly paid, the assessee simply cuts them into Dhotis and, therefore, in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sells the same. In that process, definitely there is value addition but in terms of Rule 12B and the Board's Circular, the value to be adopted is only the value at the end of the job workers premises. Moreover, the processes undertaken by the appellant do not amount to manufacture. Therefore, we hold that the appellants discharged the duty liability correctly and there is no merit in the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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