https://www.taxtmi.com/caselaws?id=332 Separate debit-note recoveries for development and maintenance of design and artwork were held includible in the assessable value of flexible packaging laminates because the assessee failed to show that those charges had already been absorbed through amortisation in the declared cost. The Tribunal noted that customers paid the invoice price for the finished goods and, in addition, the debit-note charges, which indicated that the recoveries were not embedded in the price of the finished product. On penalty, the Tribunal upheld Rule 173Q consequences because the additional recoveries were not disclosed in the relevant assessment documents, and that suppression was treated as leading to duty evasion. en-us Fri, 15 Jul 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332 Separate debit-note recoveries for development and maintenance of design and artwork were held includible in the assessable value of flexible packaging laminates because the assessee failed to show that those charges had already been absorbed through amortisation in the declared cost. The Tribunal noted that customers paid the invoice price for the finished goods and, in addition, the debit-note charges, which indicated that the recoveries were not embedded in the price of the finished product. On penalty, the Tribunal upheld Rule 173Q consequences because the additional recoveries were not disclosed in the relevant assessment documents, and that suppression was treated as leading to duty evasion. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332