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<h1>Tribunal: Include Dies/Tubes Cost in Assessable Value per Precedent</h1> The Tribunal held that the cost of dies/tubes should be included in the assessable value of the final product, following precedent set in a case involving ... Valuation The appeal by M/s. Mahindra & Mahindra questioned whether the cost of dies/tubes should be part of the final product's assessable value. The Tribunal decided that the cost of such components should be included in the assessable value, based on a previous case involving Flex Industries Ltd. The cost should be apportioned over the quantity of products manufactured. The appeal was rejected.
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