Tribunal rules TV cabinet duty includes painting costs before 16-11-97. Appellant's challenge dismissed.

The tribunal upheld the duty demand on the TV cabinet, ruling that the cost of painting and printing should be included in its value before 16-11-97. The appellant's challenge on grounds of process change and lack of disclosure was dismissed due to insufficient evidence.

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The case involved whether the cost of painting and printing should be included in the value of the TV cabinet before 16-11-97. The appellant contested the duty demand on merits and limitation, claiming the processes were not part of manufacturing before the specified date. However, the tribunal rejected the appeal, stating there was no evidence of a change in the manufacturing process and the appellant did not disclose relevant facts to the Revenue.

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