Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1666 - CESTAT KOLKATAValuation - inclusion of the design, drawing and layout charges in the assessable value of printed cartoons - Section 4 (3)(d) of the Central Excise Act, 1944 read with Valuation Rules - Held that:- The matter is no longer res-integra and the present issue has already been decided by this Tribunal in the case of Paper Products Ltd. Vs. Commr. of Central Excise, Mumbai III [2005 (7) TMI 153 - CESTAT, MUMBAI], where it was held that he customers of the appellants paid the price as reflected in invoice of flexible packaging and plus charges on account of “Development & Maintenance of Design and Art work”. If the charges were included in the invoice value of the finished product no customer will pay these prices against such debit notes again. This would go to prove beyond doubt that the amount charged by raising debit notes on account of Development & Maintenance of Design and Art work are not incorporated in the value of finished product and is required to be included in assessable value. Demand upheld - appeal dismissed - decided against appellant.
|