https://www.taxtmi.com/caselaws?id=350341 Cost of cylinders used in printing is includible in the assessable value of printed polyethylene films, even when recovered separately as cylinder making or engraving charges. The Tribunal relied on prior decisions, including the larger Bench view and Apex Court affirmation, to confirm that a separate invoice head does not exclude such charges from valuation. The demand, together with consequential interest and penalty, was sustained and the challenge failed. en-us Mon, 28 Aug 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350341 Cost of cylinders used in printing is includible in the assessable value of printed polyethylene films, even when recovered separately as cylinder making or engraving charges. The Tribunal relied on prior decisions, including the larger Bench view and Apex Court affirmation, to confirm that a separate invoice head does not exclude such charges from valuation. The demand, together with consequential interest and penalty, was sustained and the challenge failed. Case-Laws Central Excise Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350341