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1999 (4) TMI 655 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order that included the cost of patterns in the assessable value of castings. The Tribunal referenced a previous decision and a Ministry of Finance circular, stating that the cost of patterns should be spread over the entire quantity manufactured. The duty payable needs to be recalculated accordingly.
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