https://www.taxtmi.com/caselaws?id=89684 The value of printing blocks used repeatedly in manufacturing printed cartons is not includible in the assessable value of the cartons when the blocks do not form part of the finished goods. The Tribunal noted that the blocks were supplied by customers or arranged for delivery to the assessee and were used as tools in the printing process rather than as components of the cartons. Applying an earlier Tribunal view, it treated such blocks as outside the valuation base for the printed cartons. en-us Mon, 28 Dec 1998 00:00:00 +0530 Thu, 29 Sep 2011 10:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89684 The value of printing blocks used repeatedly in manufacturing printed cartons is not includible in the assessable value of the cartons when the blocks do not form part of the finished goods. The Tribunal noted that the blocks were supplied by customers or arranged for delivery to the assessee and were used as tools in the printing process rather than as components of the cartons. Applying an earlier Tribunal view, it treated such blocks as outside the valuation base for the printed cartons. Case-Laws Central Excise Mon, 28 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89684