https://www.taxtmi.com/caselaws?id=109697 The Appellate Tribunal CEGAT, CHENNAI held that duty on goods fabricated by the appellants and galvanized thereafter must be paid at the stage after galvanization. The Tribunal emphasized that duty should be paid based on the condition of the goods at the time of clearance from the factory, including processes that enhance the value of the goods. Citing the Metal Box case, the Tribunal ruled that duty is chargeable on goods as they emerge in the hands of the appellants for clearance from the factory, encompassing both fabrication and galvanization stages. en-us Fri, 25 Jul 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109697 The Appellate Tribunal CEGAT, CHENNAI held that duty on goods fabricated by the appellants and galvanized thereafter must be paid at the stage after galvanization. The Tribunal emphasized that duty should be paid based on the condition of the goods at the time of clearance from the factory, including processes that enhance the value of the goods. Citing the Metal Box case, the Tribunal ruled that duty is chargeable on goods as they emerge in the hands of the appellants for clearance from the factory, encompassing both fabrication and galvanization stages. Case-Laws Central Excise Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109697