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2017 (1) TMI 291 - AT - Central ExciseValuation - inclusion of modification charges in assessable value - Rule 5 and Rule 6 of Valuation Rules, 2000 - Held that: - The process of modification was an essential and integral part of manufacturing process. Since these tools and dies had been retained in the factory against D-3 procedure for manufacture of components, additional sum of money received by the appellants as modification charges for the very same tools/dies is liable to be included in the assessable value in terms of Rule 5 of Valuation Rules, 1975 and Rule 6 of Valuation Rules, 2000 - reliance was placed in the case of Garlick Engineering Vs. CCE, Bombay [1998 (4) TMI 221 - CEGAT, NEW DELHI], where it was held that designing and engineering charges collected from buyers under separate debit notes were deemed to be part of invoice price irrespective of fact that they were not shown in the invoice but in separate debit notes. Extended period of limitation - Held that: - Since the fact of realization of the additional amounts vide debit notes was not disclosed by the appellants to the department at any stage, it amounts to suppression of vital facts from the department and therefore, we hold that proviso to Section 11A(1) has been correctly invoked for demanding the excise duty beyond the normal period of one year. Appeal dismissed - decided against appellant.
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