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of <h1>Tribunal upholds decision on printing charges in assessable value, rejects duty refund claim</h1> The appeal was rejected as the Tribunal upheld the decision of the Collector (Appeals) that printing charges must be included in the assessable value, ... Valuation - Printed B.O.P.P. film cleared on payment of duty The appellants filed a refund claim for duty paid on printing charges for B.O.P.P. film, claiming it falls under Chapter 49. The Collector (Appeals) rejected the claim, stating printing charges must be included in the assessable value. The Tribunal upheld the decision, citing previous cases. The appeal was rejected.
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