TMI Blog2018 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 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. - E/299/2010-EX[DB] - A/70187/2018-EX[DB] - Dated:- 15-1-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S. Sunil (Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metalized polyester film and not paying duty on sale of the value of coated metalized polyester film the same is includable in the assessable value. Therefore, the show cause notice was issued to the appellant to demand differential duty on the value of coating of metalized polyester film in the light of decision of the Hon ble Apex Court in the case of Siddhartha Tubes Ltd. vs. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have not paid duty on black pipe cleared to galvanization section, therefore, value of galvanization is required to be added in the assessable value although it does not amount to manufacture. But in the case in hand, the appellant is paying duty on metalized polyester film in terms of Rule 5 of Central Excise Rules, 2002 wherein clarifies that on the date of removal the assessee required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anization. But in this case, 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. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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