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    <title>2018 (6) TMI 1290 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal decided in favor of the Revenue regarding the inclusion of printing cylinders cost in the assessable value, upholding the extended period of limitation. The appeal was allowed concerning the inclusion of amortised cost of moulds and dies in the assessable value for plastic components manufacturing, citing conflicting views and Circular No. 170/4/96 - CX. The show cause notice was deemed invalid for invoking the extended period of limitation, granting consequential benefits to the appellant and setting aside the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=362463</link>
      <description>The Tribunal decided in favor of the Revenue regarding the inclusion of printing cylinders cost in the assessable value, upholding the extended period of limitation. The appeal was allowed concerning the inclusion of amortised cost of moulds and dies in the assessable value for plastic components manufacturing, citing conflicting views and Circular No. 170/4/96 - CX. The show cause notice was deemed invalid for invoking the extended period of limitation, granting consequential benefits to the appellant and setting aside the impugned order.</description>
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