https://www.taxtmi.com/caselaws?id=112162 The Tribunal held that the cost of 'guniting' and transportation charges incurred by the appellants were includible in the assessable value as the processes were conducted within the factory premises and added value to the final product. The Tribunal emphasized the importance of adding costs that enhance the commercial value of the product to the assessable value. The appellants were directed to make a specified pre-deposit within a timeframe, with the balance of duty and penalty waived until appeal disposal, subject to compliance. en-us Thu, 24 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112162 The Tribunal held that the cost of 'guniting' and transportation charges incurred by the appellants were includible in the assessable value as the processes were conducted within the factory premises and added value to the final product. The Tribunal emphasized the importance of adding costs that enhance the commercial value of the product to the assessable value. The appellants were directed to make a specified pre-deposit within a timeframe, with the balance of duty and penalty waived until appeal disposal, subject to compliance. Case-Laws Central Excise Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112162