https://www.taxtmi.com/caselaws?id=104348 The Tribunal allowed the Revenue's appeal against the Collector of Central Excise (Appeals)'s decision that lacquering and printing of aluminium collapsible extruded tubes did not constitute a manufacturing process before the relevant amendment. Relying on precedents from the Karnataka High Court and the Supreme Court, the Tribunal held that such processes transformed the tubes into distinct commodities, necessitating inclusion in the assessable value. Consequently, the impugned order-in-appeal was set aside. en-us Thu, 21 Nov 1996 00:00:00 +0530 Tue, 28 Feb 2012 17:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104348 The Tribunal allowed the Revenue's appeal against the Collector of Central Excise (Appeals)'s decision that lacquering and printing of aluminium collapsible extruded tubes did not constitute a manufacturing process before the relevant amendment. Relying on precedents from the Karnataka High Court and the Supreme Court, the Tribunal held that such processes transformed the tubes into distinct commodities, necessitating inclusion in the assessable value. Consequently, the impugned order-in-appeal was set aside. Case-Laws Central Excise Thu, 21 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104348