https://www.taxtmi.com/caselaws?id=93355 The cost of dies, tubes, cylinders and similar tools used in manufacturing was treated as includible in assessable value. Where such items were used over a considerable period and across a large quantity of goods, their cost had to be apportioned to the final products. The analysis followed earlier Tribunal authority on cylinders used for printed HDPE pouches and applied the same principle to tools or dies, confirming inclusion for valuation purposes and corresponding apportionment. en-us Mon, 22 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93355 The cost of dies, tubes, cylinders and similar tools used in manufacturing was treated as includible in assessable value. Where such items were used over a considerable period and across a large quantity of goods, their cost had to be apportioned to the final products. The analysis followed earlier Tribunal authority on cylinders used for printed HDPE pouches and applied the same principle to tools or dies, confirming inclusion for valuation purposes and corresponding apportionment. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93355