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2010 (7) TMI 459 - AT - Central ExciseValuation – Additional consideration - supply of tools, dies, moulds, technical maps and charts and similar items used by the buyer free of charge or at reduced cost for use in production of goods - the amortised value of the tools is to be included in the assessable value of the goods manufactured by the Appellant for supply to their customer, the matter is remanded to the Commissioner (Appeals) for requantifying the duty demand, as per our observations in this order and also re-determining the quantum of penalty under Section 11AC based on the revised duty demand.
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