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2009 (3) TMI 700 - AT - Central ExciseValuation - Drawings/Designing charges - Held that: - the drawings/designs are supplied voluntarily by the customers, not being the additional consideration, the cost thereof is not includible in the assessable value of the goods. The price of the goods is the normal price negotiated in the course of wholesale trade. It is the correct price at the time and place of removal from the factory. The addition of the amount of 2% of the assessable value for working out the duty liability is totally subjective and imaginary and has no legal basis - appeal dismissed - decided against Revenue.
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