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2019 (4) TMI 1070 - CESTAT KOLKATAValuation - inclusion of amortised cost of the designs and drawings in assessable value - HELD THAT:- The issue was decided by the Tribunal in COMMISSIONER OF CENTRAL EXCISE JAMSHEDPUR VERSUS TATA MOTORS [2008 (12) TMI 129 - CESTAT KOLKATA], where it was held that the cost of drawings and designs is includible in the assessable value of the components - the demand falling within normal time limit upheld - penalties set aside. The Original Authority is directed to re-quantify the demand - appeal allowed in part.
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