https://www.taxtmi.com/caselaws?id=356360 The Tribunal ruled in favor of the appellant, holding that the value of coating should not be included in the assessable value of the metalized polyester film. The Tribunal distinguished the case from a Supreme Court precedent, emphasizing that duty was already paid on the metalized film before coating, and the coating process did not amount to manufacture. As a result, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Mon, 15 Jan 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356360 The Tribunal ruled in favor of the appellant, holding that the value of coating should not be included in the assessable value of the metalized polyester film. The Tribunal distinguished the case from a Supreme Court precedent, emphasizing that duty was already paid on the metalized film before coating, and the coating process did not amount to manufacture. As a result, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356360