https://www.taxtmi.com/circulars?id=316 When a post manufacture process performed prior to marketing does not constitute manufacture but adds intrinsic and commercial value, the cost and effect of that process must be included in the assessable value of the goods as finally cleared from the factory, regardless of prior taxation at an intermediate stage or the process being undertaken in a separate shed, especially where the producer markets both intermediate and further processed forms. en-us Wed, 19 Apr 2000 00:00:00 +0530 Tue, 23 Sep 2008 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=316 When a post manufacture process performed prior to marketing does not constitute manufacture but adds intrinsic and commercial value, the cost and effect of that process must be included in the assessable value of the goods as finally cleared from the factory, regardless of prior taxation at an intermediate stage or the process being undertaken in a separate shed, especially where the producer markets both intermediate and further processed forms. Circulars Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=316