https://www.taxtmi.com/caselaws?id=87936 Drawing, designing and proportionate design and development charges paid in connection with manufacture of glass jars were held includible in assessable value for central excise purposes because the work was undertaken to meet the buyer's specifications and was integrally connected with manufacture. The buyer had separately agreed to pay these charges in addition to the price of the goods, and the charges were incurred to develop the product to the buyer's requirements. On that basis, they formed part of the assessable value. en-us Fri, 09 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87936 Drawing, designing and proportionate design and development charges paid in connection with manufacture of glass jars were held includible in assessable value for central excise purposes because the work was undertaken to meet the buyer's specifications and was integrally connected with manufacture. The buyer had separately agreed to pay these charges in addition to the price of the goods, and the charges were incurred to develop the product to the buyer's requirements. On that basis, they formed part of the assessable value. Case-Laws Central Excise Fri, 09 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87936