Assessable value for drawings and designs requires fresh quantification before inclusion in duty valuation.

The dispute concerned whether the cost of drawings and designs was includable in assessable value and, if so, the correct quantification of that element. As the record did not clearly establish the attributable quantum and the lower authorities had not examined the issue in detail, a fresh examination was required. The matter was remanded to the original adjudicating authority for detailed quantification and a fresh order after granting the assessee due hearing.

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Issues: Whether the matter required remand for re-examination and quantification of the cost of drawings and designs includable in the assessable value.

Analysis: The higher forum had already directed reconsideration on the question of includability of the cost of drawings and designs. The remaining controversy was the extent of such cost that formed part of the assessable value. The record did not clearly disclose the quantum attributable to drawings and designs, and the lower authorities had not examined the issue in detail. A fresh examination was therefore necessary for proper quantification of the demand, with due opportunity to the assessee.

Conclusion: The matter was remanded to the original adjudicating authority for detailed examination of quantification and for passing a fresh order after hearing the assessee.

Final Conclusion: The appeal was disposed of by remanding the matter for fresh adjudication on quantification of the includible value of drawings and designs.

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