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2015 (8) TMI 786 - SUPREME COURT

2015 (8) TMI 786 - SUPREME COURT - 2015 (320) E.L.T. A345 (SC) - Valuation of goods - Inclusion of value of moulds and dies supplied free of cost - whether the value of moulds and dies supplied free of cost by customer is to be included in the assessable value of the goods manufactured by the assessee by making use of such moulds and dies Supreme Court declined to interfere with the order passed by the Tribunal [2003 (6) TMI 129 - CESTAT, NEW DELHI]; wherein Tribunal held that there was no diffi .....

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