2011 (1) TMI 998 - AT - Central Excise

Cost of drawings and designs - whether includable in the assessable value? - quantification of the cost - Held that - From the records it is find that it is not coming out what is the cost of drawings and designs and how much is the goods manufactured by the appellants and that the issue was not dealt by the lower authorities in detail. Therefore the matter needs re-examination for quantification of demand for how much is the value of drawings and designs that is includable in the assessable value - matter remanded back to the original adjudicating authority.

Summary

The appellate tribunal remanded the case back to the original adjudicating authority to re-consider the cost of drawings and designs in the assessable value. The issue was whether the cost of drawings and designs should be included in the assessable value. The tribunal found that the cost quantification was not clear and needed further examination. The lower authorities did not address this issue in detail. The matter was remanded for quantification of demand and a re-examination of the issue. The appeal was allowed by way of remand.