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2017 (12) TMI 1484 - AT - Central ExciseValuation - includibility - free supply of the design - Held that: - the value of the design will have to be added to the value of the goods as per Rule 6 Explanation-I of the Central Excise Valuation Rules, 2000 - In the instant case, the design is about 22 years old where copyright is not applicable and it was available in the public domain. So, “nil” value can be added - appeal allowed.
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