1999 (4) TMI 655

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..... ing of the Assistant Collector that the cost of making of patterns used by the appellant in the manufacture of casting be included in the assessable value of such castings. 2. The appellant is absent and unrepresented despite issue of notice. We 155 have perused the appeal papers and heard the departmental representative. 3. The contention in the appeal that no personal hearing was granted befor .....

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..... patterns were manufactured by sub contractor and if any duty is payable is to be charged and collected from that sub contractor is again not relevant. The proceedings are not for recovery of duty on the manufacture of patterns but were for inclusion of the cost of the patterns in the assessable value of the castings. 5. The third contention however has some force. It is that a number of castings .....

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..... ob worker at the cost of the buyer. In cases where there is difficulty in apportioning the cost of pattern, apportionment can be made depending on the expected life and capability of the pattern and the quantity of castings that can be manufactured from it and thus working the cost to be apportioned per unit. For this purpose, a certificate from a Cost Accountant may be accepted. By applying this .....

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