9911796707
TMI Blog2018 (7) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 48 of the Central Excise Tariff Act, 1985. It has been the case of the Revenue that the appellants have realized the amount of Rs. 6,38,489/- towards printing and processing charges prior to actual manufacturing of printed cartoons. It has further been elaborated that the appellant before undertaking the manufacture of printed cartoons to his various customers first gets made the drawing, designing, photography in layout form with different illustration from the creative designers and after a particular design, layout of printed cartoons is approved by the particular customer, the same are manufactured. The Revenue has made a case on the basis of above for inclusion of the design, drawing and layout charges in the assessable value of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Tribunal has also been endorsed by the Hon'ble Supreme Court in Civil Appeal Nos.5317-5318 of 2002 with C.A.No.7098 of 2005 decided on 12.07.2007 as reported in 2007 (214) ELT 161 (S.C.). 5. We have heard both sides and perused the records of the appeal. 6. As it can be seen that the matter is no longer res-integra and the present issue has already been decided by this Tribunal, which have also been endorsed by the Hon'ble Supreme Court as referred above. The relevant extract of this Tribunal's order (supra) is reproduced here below : "6.1We have heard both the sides and found : (a) The issue involved in this appeal relates to determine a simple fact, whether the amount recovered by debit notes on account of "Development an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk of image design. In the cost sheets there is no mention of any charges recovered by debit notes. Hence, the cost sheets submitted by the appellant do not relate to amortization of charges recovered for "Development and Maintenance of Design and Art work" The customers of the appellants paid the price as reflected in invoice of flexible packaging and plus charges on account of "Development & Maintenance of Design and Art work". If the charges were included in the invoice value of the finished product no customer will pay these prices against such debit notes again. This would go to prove beyond doubt that the amount charged by raising debit notes on account of Development & Maintenance of Design and Art work are not incorporated in the va ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
