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2015 (10) TMI 2070 - CESTAT MUMBAI

2015 (10) TMI 2070 - CESTAT MUMBAI - TMI - Valuation - Determination of assessable value - Inclusion of expenditure in developing the art work and plate making charges - Held that:- As explained by the ld. counsel for the appellant that normally they are not charging their customers separately for the art work and development of plates, as these are essential part of printing process and the expenditure done on the items gets included in the charges they collect from their customer for printing .....

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ri, Advocate : For The Petitioner Shri N.N. Prabhudesai, Supdt. (AR) : For The Respondent ORDER Per: P.K. Jain: The brief facts of the case are that the appellant is engaged in the manufacture of printed cartons, catch covers and labels. In connection with printing of such goods, they are getting certain art work done and get plates made. They are incurring expenditure in developing the art work and plate making charges. Normally, such charges are not being recovered by the appellant from its cu .....

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e said expenditure/amount. Revenue has issued demand notices on the ground that expenditure incurred/debit notes raised in such cases would form part of the assessable value. 2. Ld. counsel for the appellant submits that a perusal of the Order-in-Original in the finding portion would indicate that the issue involved in the demand is on the amounts raised by different debit note to the various customers for the positives which are either rejected for specific reasons or not used in the manufactur .....

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duty is to be charged, the same should be charged from the person who has done the art work or made the plate. Ld. counsel also submitted that demand has been issued invoking the extended period of limitation and ingredients of proviso are absent in this case. Ld. counsel submitted following case laws:- * Essel Propack Ltd. vs. CCE Appeal no. E/2482/05 Final Order no. A/2814/15/EB dated 31.08.2015 * Ashok Iron Works Ltd. vs. CCE 2004 (168) ELT 198 (Tri-Bang) * Excel Glasses Ltd. vs. CCE 2000 (12 .....

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nly during investigation that these facts have come to the notice and in view of the said position extended period of limitation is correctly invoked. 4. We have considered the submissions of both sides. As explained by the ld. counsel for the appellant that normally they are not charging their customers separately for the art work and development of plates, as these are essential part of printing process and the expenditure done on the items gets included in the charges they collect from their .....

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