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<h1>Appellate Tribunal rules on exclusion of customer-supplied mould cost from assessable value</h1> The Appellate Tribunal CEGAT, New Delhi ruled that the cost of a mould supplied by the customer should not be included in the assessable value of the ... Valuation The Appellate Tribunal CEGAT, New Delhi considered whether the cost of a mould supplied by the customer should be included in the assessable value of the finished product. A conflict between decisions led to the case being referred to a larger Bench for decision. The appeal was scheduled for hearing before the Larger Bench on 13-3-2000.
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