2005 (6) TMI 153

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....ieved on the duty being demanded on mould repairs/modification charges recovered by them from their customers who had supplied the moulds. 2. Appellants had declared the mould values and were amortizing the same and when they filed the price lists in February, 1991, they were not aware of the subsequent costs which were required to be incurred on the moulds. The issue was raised consequent to a v....