https://www.taxtmi.com/caselaws?id=101426 Duty could not be demanded on the apportioned cost of pattern tooling for the relevant period because no castings had actually been supplied or cleared to the buyer during that time. Although the revenue sought to treat the tooling cost as part of assessable value once regular supplies commenced, the record did not establish any supply during the period in question. In the absence of actual clearance, liability could not be fastened on the appellant at that stage, and the demand was therefore premature and unsustainable for that period. en-us Tue, 12 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101426 Duty could not be demanded on the apportioned cost of pattern tooling for the relevant period because no castings had actually been supplied or cleared to the buyer during that time. Although the revenue sought to treat the tooling cost as part of assessable value once regular supplies commenced, the record did not establish any supply during the period in question. In the absence of actual clearance, liability could not be fastened on the appellant at that stage, and the demand was therefore premature and unsustainable for that period. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101426