https://www.taxtmi.com/caselaws?id=265828 Consultancy, engineering and design charges that are integrally connected with the pre-fabrication and design stage of manufacture form part of assessable value as additional consideration when the goods cannot be fabricated without the drawings and specifications supplied. Where such value additions are not disclosed in price declarations, the extended period of limitation may be invoked. The duty-related penalty under Section 11AC was sustained, while other penalties were reduced in light of the overall circumstances and the absence of separate quantification for some post-manufacturing elements. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 22 Feb 2016 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265828 Consultancy, engineering and design charges that are integrally connected with the pre-fabrication and design stage of manufacture form part of assessable value as additional consideration when the goods cannot be fabricated without the drawings and specifications supplied. Where such value additions are not disclosed in price declarations, the extended period of limitation may be invoked. The duty-related penalty under Section 11AC was sustained, while other penalties were reduced in light of the overall circumstances and the absence of separate quantification for some post-manufacturing elements. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265828