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2013 (12) TMI 697 - AT - Central ExciseBar of limitation - Addition of the value of moulds and dies - Assessable value as per the amortization basis of final product- Held that:- Amortization cost of tools and dies supplied free of cost by their customers and is required to be added in the assessable value of their final products – relying upon Star Glass Works vs. CCE [2002 (10) TMI 728 - CEGAT, MUMBAI] - there was no malafide on the part of the appellant to evade payment of duty - the benefit of limitation to the appellant extended – Order set aside – Decided in favour of assessee.
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