2000 (2) TMI 330

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..... In the instant case, appellant/manufacturer uses the mould supplied by the customer in manufacturing the finished product. The question that has been canvassed before us is whether the cost of mould must have any relation to the value of the finished goods. According to the appellant, when the mould is supplied by the customer, the value of the mould is not to be reckoned in finding out the as .....

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