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2011 (1) TMI 613 - CESTAT, AHEMDABADAssessable value - Plastic packaging tubes - Whether the consideration received by the appellant from their client on account of art work/design charges, development charges, mould making charges etc. are required to be included in the assessable value of their final product or not - Held that:- the Tribunal in the later decision in the case of Paper Products Ltd. Vs. CCE Mumbai [2005 -TMI - 54184 - CESTAT, WEST ZONAL BENCH, MUMBAI] has held that the development/maintenance of design and art work charges recovered from the customers are includable in the assessable value.
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