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2015 (9) TMI 1619 - CESTAT KOLKATAValuation - autoparts - inclusion of Drawing & designs cost (D & D Cost) in the cost of parts manufactured by the appellants - Held that:- This bench while passing final orders in the case of COMMISSIONER OF CENTRAL EXCISE JAMSHEDPUR VERSUS TATA MOTORS [2008 (12) TMI 129 - CESTAT KOLKATA] held that 0.085% of cost of component has to be added while arriving of the assessable value of the components manufactured by appellants and matter was remanded to the Original Authority for re-determining the additional duty and interest, if payable in accordance with law, for the normal period of limitation. Appeal dismissed.
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