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    <title>2023 (6) TMI 99 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the inclusion of the amortised cost of moulds and dies in the assessable value of aluminum die-castings. The case was remanded to the Commissioner (Appeals) to assess whether the demand was time-barred.</description>
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      <description>The Tribunal upheld the inclusion of the amortised cost of moulds and dies in the assessable value of aluminum die-castings. The case was remanded to the Commissioner (Appeals) to assess whether the demand was time-barred.</description>
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