https://www.taxtmi.com/caselaws?id=209888 The Tribunal ruled in favor of the appellants, setting aside the Commissioner (Appeals)'s decision to confirm duty demand on charges for designing lighting fittings. The Tribunal found that the disputed designing charges were for preparing layout designs, not for designing the final product, thus not includible in the assessable value. The Tribunal held that charges for designing the final product would be includible. The Tribunal considered the arguments presented and legal precedents cited, ultimately allowing the appeals and ruling in favor of the appellants. en-us Tue, 24 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209888 The Tribunal ruled in favor of the appellants, setting aside the Commissioner (Appeals)'s decision to confirm duty demand on charges for designing lighting fittings. The Tribunal found that the disputed designing charges were for preparing layout designs, not for designing the final product, thus not includible in the assessable value. The Tribunal held that charges for designing the final product would be includible. The Tribunal considered the arguments presented and legal precedents cited, ultimately allowing the appeals and ruling in favor of the appellants. Case-Laws Central Excise Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209888