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2023 (4) TMI 502 - CESTAT NEW DELHIValuation - inclusion of value of drawing/design provided to the appellant for fabrication of steel structure by their customers in the transaction value or not - Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2000 - HELD THAT:- Firstly it is found that adoption of 10% towards value of design/drawing had already been rejected by the Tribunal in its earlier final order - Secondly, Revenue itself had accepted 0.025% towards value of drawings and designs, under same facts and circumstances, for the subsequent period vide the order-in-original dated 28th Feb., 2019, which has attained finality. Accordingly, this appeal is allowed and the impugned order is modified to the effect that 0.025% shall be considered on the value of the goods towards drawing and design charges for the purpose of valuation in terms of Rule 6 of the Valuation Rules. The appellant shall be liable to pay penalty under section 11 AC of the amount of additional duty calculated as per this order. The impugned order stands modified. Appeal allowed.
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