https://www.taxtmi.com/caselaws?id=89382 Where excisable goods are cleared in printed form for packaging use, assessable value is determined on the basis of the goods as they leave the factory. On that footing, the proportionate cost of art work and cylinder-making charges attributable to the printed form is includible in valuation. The Tribunal treated the printing as part of the goods' cleared condition, and noted that a similar approach had been adopted earlier, subject to realistic apportionment of cylinder cost. The assessee's challenge to inclusion of those expenses therefore failed, and the exclusion of the disputed costs from valuation was set aside. en-us Tue, 06 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89382 Where excisable goods are cleared in printed form for packaging use, assessable value is determined on the basis of the goods as they leave the factory. On that footing, the proportionate cost of art work and cylinder-making charges attributable to the printed form is includible in valuation. The Tribunal treated the printing as part of the goods' cleared condition, and noted that a similar approach had been adopted earlier, subject to realistic apportionment of cylinder cost. The assessee's challenge to inclusion of those expenses therefore failed, and the exclusion of the disputed costs from valuation was set aside. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89382