https://www.taxtmi.com/caselaws?id=93343 The Tribunal rejected the appeal regarding the inclusion of the cost of free supply material in the assessable value of the final product, the conversion of rails into railway switches and crossings constituting manufacture, and the demand of duty beyond the normal period. The Tribunal upheld the demand for duty, invoking the extended period due to the appellants' intentional actions of not paying duty on the full intrinsic value despite being aware of the legal position. en-us Wed, 21 Jul 1999 00:00:00 +0530 Thu, 10 Nov 2011 10:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93343 The Tribunal rejected the appeal regarding the inclusion of the cost of free supply material in the assessable value of the final product, the conversion of rails into railway switches and crossings constituting manufacture, and the demand of duty beyond the normal period. The Tribunal upheld the demand for duty, invoking the extended period due to the appellants' intentional actions of not paying duty on the full intrinsic value despite being aware of the legal position. Case-Laws Central Excise Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93343