Assessable value of customer-supplied moulds and conflicting Bench rulings were referred to a Larger Bench.

The assessable value of finished goods raised the issue whether the value of customer-supplied moulds had to be included in valuation, and the apparent conflict between coordinate Bench decisions was considered significant enough to require further authoritative resolution. The matter was referred to a Larger Bench for decision.

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Issues: Whether the value of moulds supplied by the customer was required to be included in the assessable value of the finished goods, and whether the apparent conflict between coordinate Bench decisions warranted reference to a Larger Bench.

Outcome: The matter was referred to a Larger Bench for decision.

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