https://www.taxtmi.com/caselaws?id=111533 In a CESTAT interim stay matter, the Tribunal found the export-obligation shortfall demand prima facie supported by the Board circular, while the valuation dispute on design and engineering charges remained unproved at the interim stage. The appellant argued that the drawings and designs were required for fabrication of a plant in India, not for the imported goods, and the Tribunal accepted that this created a prima facie case against inclusion of those charges in assessable value. Pre-deposit was waived and recovery stayed pending final hearing. en-us Wed, 24 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 18:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111533 In a CESTAT interim stay matter, the Tribunal found the export-obligation shortfall demand prima facie supported by the Board circular, while the valuation dispute on design and engineering charges remained unproved at the interim stage. The appellant argued that the drawings and designs were required for fabrication of a plant in India, not for the imported goods, and the Tribunal accepted that this created a prima facie case against inclusion of those charges in assessable value. Pre-deposit was waived and recovery stayed pending final hearing. Case-Laws Customs Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111533