2004 (2) TMI 409

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....a, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The issue raised in these appeals at the instance of the assessee is whether the value of pattern calculated at the rate of 4% of the total value of the castings are to be included in the assessable value or not. The castings are tailor made for various customers who supplied their own patterns. The patterns are give....