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2016 (3) TMI 128 - CESTAT NEW DELHI

2016 (3) TMI 128 - CESTAT NEW DELHI - 2016 (331) E.L.T. 612 (Tri. - Del.) - Assessable value - Mastering Charges not included in the assessable value for payment of excise duty on holograms - Held that:- Regarding the appellant’s contention that there could be no amortization of these charges in view of the indefinite life span of the master is not directly relevant as the appellant themselves are admitting that these “master charges” are collected for producing specific holograms for their clie .....

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it cannot be argued later that the intention behind the investigation was limited to a specific issue and the other aspects like valuation, etc. were not examined. It is a fact that at least some of the documents relevant to the present demand were available with the Department in March, 2000 itself and hence, we find that the demand for extended period invoking suppression, fraud, collusion, etc. is not sustainable in this case. Accordingly, we restrict the demand to the normal period holding t .....

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their clients as Mastering Charges which was not included in the assessable value for payment of excise duty on holograms. 2. Proceedings were initiated against the appellants, which resulted in confirmation of demand of ₹ 11,02,470/- and penalty of equal amount. On appeal being filed, the original order was upheld by the ld. Commissioner (Appeals). Aggrieved by the said order, the appellant is before us. 3. In the appeal, they have pleaded that the master developed by them for the holo .....

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1.03.2000 when the officers of the DGCEI conducted the examination of their records. 5. During the arguments, ld. Counsel for the appellants reiterated their grounds of appeal. He further stated that the cost of the masters cannot be amortized as the same has unlimited life span. He further pleaded that DGCEI officers, who conducted the verification of their records in March, 2000 itself, were well aware of the transactions relating to the collection of mastering charges and as such, the demand .....

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towards master charges . These charges are apparently for the purpose of developing masters to produce a particular design of hologram as per the specifications of the clients. These charges are specifically attributable and linked to the hologram developed and produced specifically for different clients. These charges are rightly includible in the assessable value as they are to be considered as part and parcel of the value of the finished excisable goods in terms of Section 4 read with Rule 6 .....

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