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2018 (8) TMI 1165 - AT - Central ExciseValuation - inclusion of cost of design and drawing received from its customers in the assessable value - After three and a half years, the Revenue issued a SCN dated 31.03.2011 - Held that:- The designs and drawings were intended not to be valued because the customer wanted it that way and perhaps without even a minor change. Admittedly, the design and drawing is not shown as a separate excisable goods in the invoices and it is not the case of the Revenue that with reference to its value both the drawing and the final products are removed. Further, the process undertaken by the appellant–assessee is only the manufacture of sheet metal components which involve only cutting and welding of MS plates and thereafter cutting them to the required specification of its customers and as pleaded by the Ld. Counsel for the assessee, this does not require any specialized drawings but for the dimensions of the components. The drawings supplied by the customers being only dimensions of the components could therefore have no value - there is no justification to hold that the cost of drawings supplied by the customers is required to be included in the assessable value of the final product. Appeal allowed - decided in favor of appellant.
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