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2019 (4) TMI 720 - CESTAT MUMBAIValuation - inclusion of cost of drawings and designs provided by the customer in assessable value - Held that:- It appears from the said statement that the cost of drawing and design was formed the part of the final product, which suffered payment of appropriate central excise duty at the time of clearance of finished product from the factory. Further, it is not the case of the department that the appellant had recovered the charges towards drawing and design from its customer. The demand confirmed on the appellant on the cost of drawing and design was not sustainable under the law - appeal allowed - decided in favor of appellant.
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