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TMI Blog2018 (3) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... chase of tooling by the customers it became the property of the customer and when the same was used by the appellant it was supplied the customer free of cost to the appellant, therefore the amortized value of such tooling must be added in the assessable value of the automobile parts manufactured and sold by the appellant to their customer - matter remanded to re-determine the quantum of demand on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of tooling/patterns recovered by the appellant from their customer is an additional consideration and the same should be included in the assessable value of the parts, so manufactured from the said tooling and sold to the customers. Accordingly the adjudicating authority demanded the duty on the total value of tooling recovered. The learned Commissioner (Appeals) has upheld the demand confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies - 2000 (117) ELT 578 (T) and the Board Circular No.170/4/96-CX dated 23 rd January 1996. 3. Shri N.N. Prabhudesai, learned Superintendent (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both sides, we find that the Revenue sought to include the cost of tooling in the assessable value of fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the present case after purchase of tooling by the customers it became the property of the customer and when the same was used by the appellant it was supplied the customer free of cost to the appellant, therefore the amortized value of such tooling must be added in the assessable value of the automobile parts manufactured and sold by the appellant to their customer. However, it is observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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