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2012 (7) TMI 572 - CESTAT, CHENNAIAssessable value – inclusion of value of bought out items and drawing and design charges collected from their clients – Held that:- Entire drawing and designing charges involved in the 8 contracts in the department s appeal and 5 contracts involved in the assessee-appellant s appeal can be apportioned in the ratio of 50 : 50 towards general drawing and designing charges in respect of the plant of the customers - matter remanded to the original authority for the limited purpose of determining the duty liability on the value of drawing and designing charges in respect of the manufactured components after allowing 50% abatement towards general drawing and designing charges
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