https://www.taxtmi.com/caselaws?id=43398 The High Court ruled in favor of the petitioners, holding that printing charges should be excluded from the assessable value for excise duty calculation on glass bottles. The court found the Collector's decision to include printing costs as erroneous, emphasizing that printing for identification purposes does not increase the bottle's value. The court distinguished previous Supreme Court judgments, stating that those cases involved significant changes to the products' identity, unlike the current scenario. Additionally, the court rejected the jurisdictional argument, allowing the petitioners to challenge the Collector's order through a writ petition due to the clear unsustainability of the decision. en-us Tue, 17 Dec 1991 00:00:00 +0530 Thu, 17 Jun 2010 17:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43398 The High Court ruled in favor of the petitioners, holding that printing charges should be excluded from the assessable value for excise duty calculation on glass bottles. The court found the Collector's decision to include printing costs as erroneous, emphasizing that printing for identification purposes does not increase the bottle's value. The court distinguished previous Supreme Court judgments, stating that those cases involved significant changes to the products' identity, unlike the current scenario. Additionally, the court rejected the jurisdictional argument, allowing the petitioners to challenge the Collector's order through a writ petition due to the clear unsustainability of the decision. Case-Laws Central Excise Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43398