https://www.taxtmi.com/forum/issue?id=106253 Where a sale of a mould (with excise paid) is followed by the buyer supplying that mould free of cost for manufacture, the notional value of customer supplied tools supplied FOC must be added to the assessable value under the valuation rules. In job work contexts, if mould plus raw material are given to the job worker and the outputs are used in further dutiable manufacture, separate amortisation need not be added; if the job worker uses his own material and supplies components, die amortisation per piece based on mould life must be included in valuation. en-us Wed, 20 Nov 2013 17:11:05 +0530 Wed, 04 Dec 2013 10:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106253 Where a sale of a mould (with excise paid) is followed by the buyer supplying that mould free of cost for manufacture, the notional value of customer supplied tools supplied FOC must be added to the assessable value under the valuation rules. In job work contexts, if mould plus raw material are given to the job worker and the outputs are used in further dutiable manufacture, separate amortisation need not be added; if the job worker uses his own material and supplies components, die amortisation per piece based on mould life must be included in valuation. Discussion-Forum Central Excise Wed, 20 Nov 2013 17:11:05 +0530 https://www.taxtmi.com/forum/issue?id=106253