https://www.taxtmi.com/caselaws?id=114769 Polyester film cleared from the factory in jumbo rolls was to be valued in the form in which it left the factory, so post-clearance cutting and slitting at the depot was not includible in the assessable value. Chapter Note 10A of Chapter 48 did not apply because it referred to thermal paper, not polyester film. On that basis, the Tribunal treated the depot processing cost as outside valuation, and noted that any separate jurisdiction objection was immaterial to the issue before it. The Revenue's challenge therefore failed, and valuation remained confined to the factory-clearance form of the goods. en-us Thu, 16 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 18:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114769 Polyester film cleared from the factory in jumbo rolls was to be valued in the form in which it left the factory, so post-clearance cutting and slitting at the depot was not includible in the assessable value. Chapter Note 10A of Chapter 48 did not apply because it referred to thermal paper, not polyester film. On that basis, the Tribunal treated the depot processing cost as outside valuation, and noted that any separate jurisdiction objection was immaterial to the issue before it. The Revenue's challenge therefore failed, and valuation remained confined to the factory-clearance form of the goods. Case-Laws Central Excise Thu, 16 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114769