The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has held that the value of bought-out plywood tops cannot be added to the assessable value of folding cots manufactured by M/s Shree Durga Industry. While upholding excise duty on folding cots as manufactured goods, the bench of R. Muralidhar (Judicial Member) and K….
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