TMI Blog2014 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... Piston/Piston Rings - Held that:- In the case of Metzeler Automotive Profiles India (P) Ltd. (2005 (3) TMI 595 - CESTAT, NEW DELHI) as relied by the applicant, the value of tools was included in the value of the final products, which was cleared on payment of Central Excise Duty. In the present case, the value of tools was not included in the final products, so the said case law would not apply i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in the manufacture of Piston/Piston Rings for Petrol and Diesel Engines, cleared on payment of Central Excise Duty. The dispute relates to the charges received by the applicant from the manufactures of motor vehicles, for design and development of Piston set/assemblies, which were used in the manufacture of Piston/Piston Rings. Adjudicating authority confirmed the demand of tax under Design ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, logos, graphics, websites and corporate identity designing and production of three dimensional models. On a plain reading of the definition, it is seen that the Design Service includes designing of industrial production also. We find that the applicant received charges for rendering service of design and development of tools. 5. In the case of Metzeler Automotive Profiles India (P) Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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