https://www.taxtmi.com/caselaws?id=94368 Separate recovery of the cost of dies did not exclude their value from the assessable value of printed pouches, because the dies formed part of the manufacturing cost used to produce the goods. The valuation had to follow an apportionment method: the dies' cost could not be added in full on the first clearance or against a single lot, but had to be spread over the expected production and the anticipated life of the dies. The matter was remanded for fresh quantification on that apportioned basis. en-us Tue, 07 Jul 1998 00:00:00 +0530 Tue, 22 Nov 2011 10:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94368 Separate recovery of the cost of dies did not exclude their value from the assessable value of printed pouches, because the dies formed part of the manufacturing cost used to produce the goods. The valuation had to follow an apportionment method: the dies' cost could not be added in full on the first clearance or against a single lot, but had to be spread over the expected production and the anticipated life of the dies. The matter was remanded for fresh quantification on that apportioned basis. Case-Laws Central Excise Tue, 07 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94368