UJAGAR PRINTS ETC. ETC. versus UNION OF INDIA & ORS.

UJAGAR PRINTS ETC. ETC. versus UNION OF INDIA & ORS.

The assessable value of processed fabric is calculated by adding the value of grey-cloth in the processor's hands, the value of job-work, and processor's manufacturing expenses and profit, but not including the trader's post-manufacturing profit. Factory gate means the 'deemed' factory gate as if sold by processor.

Parties
Petitioner: Ujagar Prints etc. etc.; Respondent: Union of India & Ors.
Jurisdiction
India
Judgment Date
27 January 1989
Procedural Posture
Civil Miscellaneous Petition / Writ Petition / Clarification of Prior Judgment
Outcome
Clarification granted
Legal Topics
Assessable Value of Processed Fabric, Job Work Basis Under Excise Law
Central Excise Assessable Value of Processed Fabric Job Work Basis Under Excise Law

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 4 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Ujagar Prints etc. etc.

Petitioner

Union of India & Ors.

Respondent

Procedural Posture

Civil Miscellaneous Petition / Writ Petition / Clarification of Prior Judgment

Legal Issues

  1. 1 How to determine the assessable value of processed fabrics under Central Excises and Salt Act, 1944 and Central Excise Rules, 1944 when the fabric is processed on a job-work basis

Ratio Decidendi

The assessable value of processed fabric is calculated by adding the value of grey-cloth in the processor's hands, the value of job-work, and processor's manufacturing expenses and profit, but not including the trader's post-manufacturing profit. Factory gate means the 'deemed' factory gate as if sold by processor.

Court Disposition

Clarification granted

Orders

  • Excise authorities shall calculate assessable value of processed fabric per clarification: grey-cloth value + job-work value + processor's manufacturing expenses and profit; exclude trader's post-manufacturing profit.