https://www.taxtmi.com/caselaws?id=267706 The appellant challenged the duty demanded on research and development charges not included in the assessable value of goods cleared. The appellant collected these charges separately but did not factor them into the assessable value. The duty demand was confirmed by lower authorities for the period 1999-2004. However, the appellant's argument, supported by a previous tribunal decision, highlighted that duty should not be imposed on these charges. The failure to amortize these charges in the final product's cost was crucial in determining duty liability. Ultimately, the impugned order was set aside, and the appeal was allowed. en-us Thu, 30 Jul 2015 00:00:00 +0530 Mon, 22 Feb 2016 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267706 The appellant challenged the duty demanded on research and development charges not included in the assessable value of goods cleared. The appellant collected these charges separately but did not factor them into the assessable value. The duty demand was confirmed by lower authorities for the period 1999-2004. However, the appellant's argument, supported by a previous tribunal decision, highlighted that duty should not be imposed on these charges. The failure to amortize these charges in the final product's cost was crucial in determining duty liability. Ultimately, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267706