Customer-provided drawings not part of assessable value in forged products case.

The Appellate Tribunal CEGAT, Mumbai held that the cost of drawings provided by customers for forged products should not be included in the assessable value. The Tribunal found that the assessee was not responsible for product design but solely produced forgings based on customer dimensions. Consequently, the appeal was dismissed, rejecting the department's argument regarding potential development costs if drawings were not supplied.

---

---

The Appellate Tribunal CEGAT, Mumbai ruled that the cost of drawings supplied by customers for forged products cannot be included in the assessable value. The Tribunal stated that the assessable value should not include the cost of drawings provided by customers. The department's argument that the assessee would have incurred development costs if drawings were not supplied was deemed irrelevant. The Tribunal concluded that the assessee was solely making forgings based on customer dimensions and not involved in product design. Therefore, the appeal was dismissed.

---