https://www.taxtmi.com/caselaws?id=50961 Post-clearance decoration charges were held not includible in assessable value where heat-transfer decoration did not change the identity or use of the glass and valuation had to relate to removal from the factory. Worked glass vessels used for distillation and reaction were classified under Heading 70.15, not as glass containers under Heading 70.07, and buttress ends were also classified under Heading 70.15 because they were worked products, not unworked rods or tubes. Mouth-blown glassware remained eligible for Notification No. 5/98, and the duty demands failed on limitation because suppression or misstatement was not established. en-us Wed, 31 Oct 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50961 Post-clearance decoration charges were held not includible in assessable value where heat-transfer decoration did not change the identity or use of the glass and valuation had to relate to removal from the factory. Worked glass vessels used for distillation and reaction were classified under Heading 70.15, not as glass containers under Heading 70.07, and buttress ends were also classified under Heading 70.15 because they were worked products, not unworked rods or tubes. Mouth-blown glassware remained eligible for Notification No. 5/98, and the duty demands failed on limitation because suppression or misstatement was not established. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50961