2000 (2) TMI 330

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....K. Srivastava, JDR, for the Respondents. [Order]. - In the instant case, appellant/manufacturer uses the mould supplied by the customer in manufacturing the finished product. The question that has been canvassed before us is whether the cost of mould must have any relation to the value of the finished goods. According to the appellant, when the mould is supplied by the customer, the value of th....