https://www.taxtmi.com/caselaws?id=89746 Printing undertaken on self-adhesive tapes before clearance, to meet customer requirements, was treated as a value-enhancing process for central excise valuation. Because the process improved the goods and increased their value, the separately recovered printing and development charges formed part of the assessable value even though the activity did not amount to manufacture. The Tribunal therefore upheld inclusion of those charges in valuation and rejected the challenge to that treatment. en-us Thu, 18 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89746 Printing undertaken on self-adhesive tapes before clearance, to meet customer requirements, was treated as a value-enhancing process for central excise valuation. Because the process improved the goods and increased their value, the separately recovered printing and development charges formed part of the assessable value even though the activity did not amount to manufacture. The Tribunal therefore upheld inclusion of those charges in valuation and rejected the challenge to that treatment. Case-Laws Central Excise Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89746