https://www.taxtmi.com/caselaws?id=954 The Appellate Tribunal set aside the impugned order and allowed the appeal in favor of the appellants. The judgment clarified that the cost of tools/dies at the hand of the buyer should be the basis for determining the assessable value of parts and components, without adding the notional margin of profit of the buyer for amortization. en-us Mon, 30 Oct 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=954 The Appellate Tribunal set aside the impugned order and allowed the appeal in favor of the appellants. The judgment clarified that the cost of tools/dies at the hand of the buyer should be the basis for determining the assessable value of parts and components, without adding the notional margin of profit of the buyer for amortization. Case-Laws Central Excise Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=954