TMI BlogAssessable Value --- to the value of goods finally cleared from factoryX X X X Extracts X X X X X X X X Extracts X X X X ..... al value -Supreme Court decision in Civil Appeal No. 7282 of 1996 dated 3.11.1999 in the matter of M/s Sidhartha Tubes Ltd. Vs CCE. I am directed to invite your kind attention to the Supreme Court's decision in civil Appeal No. 7282/96 in the matter of M/s. Sidhartha Tubes Ltd. Vs. CCE decided on 3rd November, 1999. The Apex Court vide this impugned order has dismissed party's appeal with costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that stage, but if assessee subjects the goods to some further process before marketing - where such process does not amount to manufacture - duty has to be paid on value of goods being cleared for marketing and not just on value when manufacture was technically complete. This is an important decision of the apex court which upholds the tribunal's decision reported in 1996 (82) ELT 399 and reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The dispute is in relation to the galvanised black pipe. According to the appellants, what they clear is black pipe, the process of galvanisation is not a process of manufacture and no addition can be made to the assessable value of the black pipe on account of the galvanisation that subsequently occurred. The Tribunal rejected the contenction. It said that the appellants themselves had, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is to be calculated of the galvanised black pipe made by the appellants, the element of the cost of galvanisation must from a part thereof. Our attention was invited to the judgements of this Court which deal with cases where duty was to be levied at an intermediate stage and again at the final stage. They have no relevance to the point at issue. The appeal is dismissed with costs, quantified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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