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2015 (2) TMI 1087 - CESTAT NEW DELHIValuation - Determination of assessable value - Inclusion of value of drawings - Held that:- Since in this case the goods being manufactured by the appellant are custom made and as per the requirements of each customer, for determining the value of the goods manufactured for a particular customer, the price of the goods supplied to other customers cannot be applied. In these circumstances, we are of the view that in the cases where the goods were manufactured by using the drawings supplied by the customers, the value of the drawings would have to be included in the assessable value of the goods. However, in this regard, the Commissioner has adopted value of the drawing as 10 per cent of the value and the goods for which he has not given any justification. On the other hand, the appellant's plea is that in the cases where the drawings and designs have been supplied by the customer, their cost is 0.1% of the value of the goods and in this regard, they rely upon the Chartered Engineer's Certificate. While cost of drawings and designs as 10% of the value of the goods adopted by the department is arbitrary, unreasonable and without any basis and same cannot be accepted, the Commissioner while rejecting the value claimed by the appellant based on the chartered engineering certificate has to give reasons for the same. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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