TMI Blog2019 (10) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... he value thereof in the assessable value. Irrespective those drawings have been provided free of cost to the appellants, the value thereof is required to be included as per Rule 6 itself. Even in terms of Section 4, as above, the value of these drawings is something else in addition to money - Hence, the value of the impugned drawings is liable to be included in the assessable value. Imposition of penalty - HELD THAT:- The appellant has taken the plea of prevalent confusion but we observe from the record that the appellant was several time asked by the department to produce the evidence about receipt of drawings free of charge and that the same never provided nor ever was declared in the ER-1 returns. Such a conduct of the appellant rath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of ₹ 6,33,497/- alongwith interest at the appropriate rate and the proportionate penalty. The said proposal was initially confirmed by the original Adjudicating Authority vide order No. 94 dated 22 July 2009. The appeal thereof has been rejected vide the order under challenge. Being aggrieved, the appellant before this Tribunal. 3. We have heard Ms. Surabhi Sinha, learned Counsel for the appellant and Shri V.B. Jain, learned Departmental Representative for the Revenue. It is submitted on behalf of the learned Counsel for the appellant that the issue is no more res-integra. It stands already decided that when there is no additional consideration flowing from the customers to the assessee the cost of any drawing provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the casting items has to be included in the assessable value or not. (ii) Section 4 of Central Excise Act readwith with Rule 6 of Central Excise Valuation (Determination of Price of the Excisable Goods), Rules, 2000 are relevant for the purpose. Both reads as follows :- Section 4 : (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall (a) In a case where the goods are sold by the assessee, for delivery of the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been included in the price actually paid or payable, shall be treated to be the amount of money value of additional consideration flowing directly or indirectly from the buyer to the assessee in relation to sale of the goods being valued and aggregated accordingly, namely :- (i) Value of materials, components, parts and similar items relatable to such goods ; (ii) value of tools, dies, moulds, drawings, blue prints, technical maps and charts and similar items used in the production of such goods; (iii) value of material consumed, including packaging materials, in the production of such goods ; (iv) value of engineering, development, art work, design work and plans and sketc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the record that the appellant was several time asked by the department to produce the evidence about receipt of drawings free of charge and that the same never provided nor ever was declared in the ER-1 returns. Such a conduct of the appellant rather corroborate the alleged intention of the appellant to not to include the value of drawings into the assessable value so as to evade the duty. Otherwise also, the question of confusion has no meaning once it is statutory mandate that any other expertise as that of drawings, technical know-how etc., if is utilized in the manufacture of a product the value thereof, irrespective not in terms of money has to be the part of the transaction value. We are therefore not inclined to accept the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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