TMI Blog2017 (1) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture - the value of these drawings are not includable in the assessable value - appeal allowed - decided in favor of appellant. - Appeal Nos. E/1375 to 1377/2006 - Final Order Nos. A/94615-94617/2016-WZB/EB - Dated:- 19-12-2016 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) Ms. Padmavati Patil, Advocate for the appellants Shri H.M. Dixit, Asstt. Commissioner (AR) for the respondent ORDER Per Ramesh Nair The issue involved in the present case is that whether the amounts recovered for providing of drawings and documents in respect of the goods manufactured and supplied by the appellant is includable in the assessable value of the goods. 2. This is the second round of litig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs and document charges is not includable in the assessable value. The appellant, through their letters dated 21/05/2004, 06/09/2004, 13/04/2005 and 21/04/2005 made submissions to support the condition that the said charges recovered were only for submission to various government authorities and not for the supply of the plant. The details of such drawings were referred in the appeal as well as written submissions. It is their submission that these drawings have nothing to do with the manufacturing of the goods supplied by them but it is only for the customers for submission to various authorities. Therefore, the value of the said drawings is not includable in the value. 4. Shri H.M. Dixit, learned Asstt. Commissioner (AR) appearing on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customer and in this case customer has a technical department of his own. Procedure is to submit six copies of drawing of each fabricated equipment for approval. After his comments are received by way of affirmation or change/amendment, the fabrication drawings are prepared by the manufacturer with the Heading Goods for Construction and when the equipment is delivered, 8 copies of the finally fabricated equipment are submitted as As Built Drawings. Entire procedure was included in the scope of supply enumerated in the contract for supply of Plant and the value of the same is included into the contractual value, on which central excise duty and sales tax has been paid. 6. On going through the above details it is observed that these dra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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