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    <title>amortization cost is applicable on foc sale</title>
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    <description>Amortization cost must be included in the assessable value for excise where moulds, dies or related technical inputs cleared to a customer-including free of cost supplies-fall within the valuation rule for such inputs; excise duty is leviable on removal and such clearances must be charged to duty with amortization added to the taxable value.</description>
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      <description>Amortization cost must be included in the assessable value for excise where moulds, dies or related technical inputs cleared to a customer-including free of cost supplies-fall within the valuation rule for such inputs; excise duty is leviable on removal and such clearances must be charged to duty with amortization added to the taxable value.</description>
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