Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 782 - AT - Central ExciseValuation - inclusion of design and drawing charges in assessable value - Held that:- The price is agreed and contracted between the assessee and their customers. The assessee have not recovered anything over and above the price contracted. There is no allegation regarding flow back of any additional consideration from the customers to the assessee. We find that the addition of the amount of 2% of the assessable value for working out the duty liability is totally subjective and imaginary and has not legal basis - appeal dismissed - decided against Revenue.
|