2011 (1) TMI 998 - CESTAT, MUMBAI - Central Excise

Head Note / Extract:
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.