2015 (8) TMI 786 - SCH - Central Excise

Valuation of goods - Inclusion of value of moulds and dies supplied free of cost - whether the value of moulds and dies supplied free of cost by customer is to be included in the assessable value of the goods manufactured by the assessee by making use of such moulds and dies Supreme Court declined to interfere with the order passed by the Tribunal 2003 (6) TMI 129 - CESTAT, NEW DELHI ; wherein Tribunal held that there was no difficulty in apportioning the cost of moulds and the Commissioner has done the job on the basis of the costs and amortised quantities made available by the assessee.

Summary

The Supreme Court dismissed the appeal as certain aspects were remanded back to the Commissioner for fresh adjudication by the Customs, Excise & Gold (Control) Appellate Tribunal.