https://www.taxtmi.com/caselaws?id=90664 Amounts separately recovered for service charges, printing cylinders, and related etching and design work were held includible in the assessable value of printed laminates because the cylinders and customer-specific motifs were essential to manufacture and their cost had to be reflected in the final product value. The plea that duty on the finished product was nil for part of the disputed period required fresh factual examination of the approved classification lists and the exemption or nil-rate position, so that issue was remitted. Penalty was also sent back for reconsideration because it depended on the redetermination of duty liability. en-us Fri, 21 Aug 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90664 Amounts separately recovered for service charges, printing cylinders, and related etching and design work were held includible in the assessable value of printed laminates because the cylinders and customer-specific motifs were essential to manufacture and their cost had to be reflected in the final product value. The plea that duty on the finished product was nil for part of the disputed period required fresh factual examination of the approved classification lists and the exemption or nil-rate position, so that issue was remitted. Penalty was also sent back for reconsideration because it depended on the redetermination of duty liability. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90664