Excise duty exemption for specified refrigeration equipment clarified; complete refrigeration plants remain assessable by local excise authorities.
A Notification exempts seventeen specified refrigeration items intended for installation in cold storage, cold rooms, or refrigerated vehicles from excise duty, but expressly excludes a complete refrigeration plant; duty liability arising when a plant comes into existence at the site must be decided on the merits by the jurisdictional excise authorities.

Court fee based on demand value: departments must calculate payable fee per rules and remit full amount to agency.
Court fee must be determined by the amount for which demands are made; departments must ascertain the revenue value in each case and compute court fee under Part II of Schedule III to the Supreme Court Rules, 1966. Any shortfall beyond the nominal fee previously paid must be remitted to the Central Agency Section by bank draft, and future case submissions must include the calculated payable fee and total remittance to CAS.

Assessable value: post-manufacture processes inside the same premises can increase assessable value, but outside processing does not.
Where further processes not amounting to manufacture are undertaken within the same factory premises, their cost must be included in the assessable value of the excisable goods; however, if duty-paid goods are cleared from the factory and subjected to such processes outside the factory by separate units or job workers, no additional dutyable value can be added. The Board, on the Law Ministry's advice, treats Siddharth Tubes as confined to intra premises processing and relies on the J.G. Glass ratio to preclude re levy for outside processing.