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2018 (6) TMI 1728 - AT - Central ExciseValuation - inclusion of development charges i.e. cost of dyes and moulds in the assessable - HELD THAT:- This is second round of litigation before this Tribunal on the issue regarding includibility of the development charges in respect of dies and moulds. It is on record that the mould etc. have not been manufactured by the appellant and has been provided by their client for use in their factory in the manufacture of the excisable goods for them. Therefore, the question of charging duty on the goods which has been capitvely consumed does not arise at all in view of Notification No. 67/1995. Appeal allowed - decided in favor of appellant.
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