Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 640 - AT - Central ExciseValuation - cost of design and development of art work - includibility - case of the department is that the cost of design and development of the art work, which is used on behalf of the customers should be included in the assessable value of the packing materials manufactured by the appellant - Held that: - the design and development charges for art work charged by TPCIL to the customers and such art work was used by Tetra Pack India Ltd. is clearly includable in the assessable value of the appellant, as per the clear provision made in the Central Excise Valuation Rules, 2000 w.e.f 01/07/2000 - for the entire period involved in the present case, the cost of art work provided by the customers to the appellant is includable in the assessable value. As regards the use of 335 drawings out of 2200 drawings for manufacture of goods, we are of the view that if all the drawings were not used, the value of 2200 drawings cannot be included in the manufacture of goods, which were claimed to have been manufactured out of 335 drawings. As regards the limitation, both the lower authorities have not properly examined the fact whether there is a suppression of facts or otherwise. Accordingly, the issue of limitation was also not considered properly. Appeal allowed by way of remand.
|