https://www.taxtmi.com/caselaws?id=73596 The Tribunal upheld the inclusion of the value of reel cores in the assessable value of paper for central excise duty calculation, rejecting the appellants' argument against double taxation. They emphasized that the reel cores, exempt from duty, should be considered in duty calculation to prevent inequitable taxation. The Tribunal distinguished relevant cases and highlighted the taxation structure allowing for multi-point taxation of final products. Ultimately, the appeal was dismissed, affirming the department's position on duty calculation. en-us Tue, 15 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73596 The Tribunal upheld the inclusion of the value of reel cores in the assessable value of paper for central excise duty calculation, rejecting the appellants' argument against double taxation. They emphasized that the reel cores, exempt from duty, should be considered in duty calculation to prevent inequitable taxation. The Tribunal distinguished relevant cases and highlighted the taxation structure allowing for multi-point taxation of final products. Ultimately, the appeal was dismissed, affirming the department's position on duty calculation. Case-Laws Central Excise Tue, 15 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73596