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2019 (10) TMI 885 - AT - Central ExciseValuation - casting items were manufactured as per the specification of drawing supplied by the buyers of such casting items - inclusion of value of the said drawings in the assessable value - imposition of penalty - HELD THAT:- The statute provides for adding the value of drawings, blue prints, technical expertise, maps and of such similar items as are used in production of the goods. Apparently and admittedly the drawings herein, for the goods manufactured/produced, are provided by the customers and the value thereof has not been included in the assessable value. Rule 6, as above, specifically includes the value thereof in the assessable value. Irrespective those drawings have been provided free of cost to the appellants, the value thereof is required to be included as per Rule 6 itself. Even in terms of Section 4, as above, the value of these drawings is something else in addition to money - Hence, the value of the impugned drawings is liable to be included in the assessable value. Imposition of penalty - HELD THAT:- The appellant has taken the plea of prevalent confusion but we observe from the record that the appellant was several time asked by the department to produce the evidence about receipt of drawings free of charge and that the same never provided nor ever was declared in the ER-1 returns. Such a conduct of the appellant rather corroborate the alleged intention of the appellant to not to include the value of drawings into the assessable value so as to evade the duty - penalty upheld. Appeal dismissed - decided against appellant.
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