https://www.taxtmi.com/caselaws?id=83285 A manufacturer clearing aluminium collapsible tubes after changing its valuation basis without disclosure to the department had the value of plastic caps and the labour charges for fixing them included in assessable value, because the caps formed part of the finished marketable tubes and had earlier been valued as such. On Section 4 principles, the Tribunal majority treated both the cap value and fitting charges as part of the assessable value. The majority also held that non-disclosure of the revised practice amounted to suppression of facts, so the extended limitation period under Section 11A was rightly invoked and the duty demand sustained, with only the penalty reduced. en-us Wed, 13 Apr 1994 00:00:00 +0530 Tue, 12 Jul 2011 13:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83285 A manufacturer clearing aluminium collapsible tubes after changing its valuation basis without disclosure to the department had the value of plastic caps and the labour charges for fixing them included in assessable value, because the caps formed part of the finished marketable tubes and had earlier been valued as such. On Section 4 principles, the Tribunal majority treated both the cap value and fitting charges as part of the assessable value. The majority also held that non-disclosure of the revised practice amounted to suppression of facts, so the extended limitation period under Section 11A was rightly invoked and the duty demand sustained, with only the penalty reduced. Case-Laws Central Excise Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83285