https://www.taxtmi.com/caselaws?id=255565 Engineering, design and drawing charges supplied free of cost were treated as part of the value attributable to manufacture where the contract showed that the buyer had arranged and borne those pre-engineering services and the drawings were essential for production. The article states that direct payment by the assessee was not decisive, because the substance of the arrangement brought those charges within assessable value. It also notes that the extended period of limitation was unavailable in the absence of suppression or intent to evade duty, as the valuation dispute was bona fide. The demand and penalty were therefore time-barred to that extent. en-us Thu, 12 Jun 2014 00:00:00 +0530 Thu, 18 Jun 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255565 Engineering, design and drawing charges supplied free of cost were treated as part of the value attributable to manufacture where the contract showed that the buyer had arranged and borne those pre-engineering services and the drawings were essential for production. The article states that direct payment by the assessee was not decisive, because the substance of the arrangement brought those charges within assessable value. It also notes that the extended period of limitation was unavailable in the absence of suppression or intent to evade duty, as the valuation dispute was bona fide. The demand and penalty were therefore time-barred to that extent. Case-Laws Central Excise Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255565