https://www.taxtmi.com/caselaws?id=210409 Where goods are manufactured to customer specifications using drawings and designs supplied free of cost by the customer, the cost of those drawings and designs is not includible in the assessable value of the manufactured goods. The Tribunal followed the settled co-ordinate Bench view and earlier decisions supporting that principle, and found no basis to depart from it. The Revenue's challenge therefore failed. en-us Tue, 09 Aug 2011 00:00:00 +0530 Tue, 24 Jan 2012 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210409 Where goods are manufactured to customer specifications using drawings and designs supplied free of cost by the customer, the cost of those drawings and designs is not includible in the assessable value of the manufactured goods. The Tribunal followed the settled co-ordinate Bench view and earlier decisions supporting that principle, and found no basis to depart from it. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210409