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2015 (10) TMI 2070 - CESTAT MUMBAIValuation - Determination of assessable value - Inclusion of expenditure in developing the art work and plate making charges - Held that:- As explained by the ld. counsel for the appellant that normally they are not charging their customers separately for the art work and development of plates, as these are essential part of printing process and the expenditure done on the items gets included in the charges they collect from their customer for printing or for manufacture of final products. We also note that the art work and development of plate is not being done by themselves but by some other person. If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value. - Decided in favour of assessee.
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