https://www.taxtmi.com/caselaws?id=363902 Where duty has already been discharged on the full assessable value, including the amortized cost of free-supplied moulds and dies, a separate excise demand cannot be sustained merely because that element was not recovered from the buyer. The record showed that the respondent included the amortized mould and die cost in the assessable value, paid duty on that basis, and complied with the Board circular governing such valuation. The distinction between assessable value and recovery from the buyer did not justify an additional demand, so no further duty survived and the Revenue's challenge failed. en-us Wed, 11 Jul 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363902 Where duty has already been discharged on the full assessable value, including the amortized cost of free-supplied moulds and dies, a separate excise demand cannot be sustained merely because that element was not recovered from the buyer. The record showed that the respondent included the amortized mould and die cost in the assessable value, paid duty on that basis, and complied with the Board circular governing such valuation. The distinction between assessable value and recovery from the buyer did not justify an additional demand, so no further duty survived and the Revenue's challenge failed. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363902