https://www.taxtmi.com/caselaws?id=84694 The cost of galvanisation is includible in the assessable value of galvanised M.S. pipes and tubes because the relevant excise question is valuation of the goods actually sold, not whether galvanisation constitutes manufacture. The pipes cleared from the factory gate were galvanised and commanded a higher wholesale price; galvanisation improved quality, increased longevity, enhanced marketability, and added commercial value. On that basis, the cost attributable to galvanisation formed part of the value realised on sale and could not be excluded merely because the process did not amount to manufacture under excise law. en-us Mon, 04 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 10:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84694 The cost of galvanisation is includible in the assessable value of galvanised M.S. pipes and tubes because the relevant excise question is valuation of the goods actually sold, not whether galvanisation constitutes manufacture. The pipes cleared from the factory gate were galvanised and commanded a higher wholesale price; galvanisation improved quality, increased longevity, enhanced marketability, and added commercial value. On that basis, the cost attributable to galvanisation formed part of the value realised on sale and could not be excluded merely because the process did not amount to manufacture under excise law. Case-Laws Central Excise Mon, 04 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84694