https://www.taxtmi.com/caselaws?id=84882 Printing charges incurred on B.O.P.P. film were held includible in assessable value under Section 4 of the Central Excise Act, 1944 because the goods did not change classification merely by being cleared printed or unprinted. The valuation had to be based on the normal price at the time of removal, and there was no basis for deducting printing costs. Printing incidental to the primary use of packaging material did not alter the excisable character of the goods, so the refund claim based on a different classification was not sustainable. en-us Tue, 28 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84882 Printing charges incurred on B.O.P.P. film were held includible in assessable value under Section 4 of the Central Excise Act, 1944 because the goods did not change classification merely by being cleared printed or unprinted. The valuation had to be based on the normal price at the time of removal, and there was no basis for deducting printing costs. Printing incidental to the primary use of packaging material did not alter the excisable character of the goods, so the refund claim based on a different classification was not sustainable. Case-Laws Central Excise Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84882