Inclusion of design and development charges in assessable value upheld, with only quantum left for re-determination.

Design and development charges were held includible in the assessable value of the machine, and the only remand was for re-determination of quantum by reference to the number of machines and the necessary nexus between the designs and the goods manufactured. As no legal infirmity or impropriety was found in the Commissioner (Appeals)'s approach, the Revenue's appeal was rejected and that order was confirmed.

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Issues: Whether the Revenue's appeal against the order of the Commissioner (Appeals) concerning inclusion and amortisation of design and development charges in the assessable value of the machine called for interference.

Analysis: The order under challenge had upheld includibility of design and development charges in the assessable value, while remanding only for re-determination of the quantum with reference to the number of machines and the necessary nexus between the designs and the goods manufactured. On that basis, no legal infirmity or impropriety was found in the Commissioner (Appeals)'s order warranting Revenue's appeal.

Conclusion: The Revenue's challenge was rejected and the order of the Commissioner (Appeals) was confirmed.

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