https://www.taxtmi.com/caselaws?id=111562 Ion plating and gold plating carried out at a job worker's premises were treated as non-manufacturing finishing processes because the watch cases remained marketable without the plating. The Tribunal also relied on the primary manufacturer's certificate indicating that the final watch valuation already included the relevant input and plating costs, so no revenue loss arose. Applying valuation principles on outside processing charges, it held that such plating charges were not to be added to the assessable value of the watch cases. en-us Tue, 06 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 11:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111562 Ion plating and gold plating carried out at a job worker's premises were treated as non-manufacturing finishing processes because the watch cases remained marketable without the plating. The Tribunal also relied on the primary manufacturer's certificate indicating that the final watch valuation already included the relevant input and plating costs, so no revenue loss arose. Applying valuation principles on outside processing charges, it held that such plating charges were not to be added to the assessable value of the watch cases. Case-Laws Central Excise Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111562