https://www.taxtmi.com/caselaws?id=51371 Customer-supplied patterns used in manufacturing castings were treated as part of the assessable value because the finished goods could not be produced without the moulds or patterns. In limitation, disclosure of purchase order numbers in price lists, together with the underlying purchase orders showing pattern and tooling charges and the retention-return arrangement, meant the department had access to the relevant facts. On that basis, suppression of facts with intent to evade duty was not made out, so the extended period of limitation was unavailable and only the normal period could be applied. en-us Tue, 26 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51371 Customer-supplied patterns used in manufacturing castings were treated as part of the assessable value because the finished goods could not be produced without the moulds or patterns. In limitation, disclosure of purchase order numbers in price lists, together with the underlying purchase orders showing pattern and tooling charges and the retention-return arrangement, meant the department had access to the relevant facts. On that basis, suppression of facts with intent to evade duty was not made out, so the extended period of limitation was unavailable and only the normal period could be applied. Case-Laws Central Excise Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51371