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2018 (3) TMI 63 - AT - Central ExciseValuation - includibility - value of coating - Held that: - the appellant had paid duty on metalized polyester film which was cleared for further coating thereon. In that circumstances, as activity of coating does not amount to manufacture and the appellant has already paid duty on metalized polyester film, therefore, the value of coating is not required to be added in the assessable value of the metalized polyester film - appeal allowed - decided in favor of appellant.
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