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2011 (7) TMI 354 - CESTAT, AHMEDABADDemand - Classification - The fact is that such patterns were manufactured by the other manufacturers and the appellant has only paid for the same and subsequently the cost was reimbursed by their buyers - it is well settled law that the value of such moulds and dies is required to be added in the assessable value of the final product on pro-rata basis - It is also not very clear as to whether the demand stands raised and confirmed on the total value of the patterns or by adding the cost of the same in the final product on pro-rata basis - Appeal is allowed by way of remand to adjudicating authority
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