https://www.taxtmi.com/forum/issue?id=109424 Designing and developing a populated printed circuit board constitutes manufacture and the finished board is classifiable as an excisable good, attracting central excise duty. The CD containing the product design delivered with the board forms part of the same supply; its cost must be included in the transaction value of the board for valuation and duty liability. en-us Fri, 20 Nov 2015 14:22:47 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109424 Designing and developing a populated printed circuit board constitutes manufacture and the finished board is classifiable as an excisable good, attracting central excise duty. The CD containing the product design delivered with the board forms part of the same supply; its cost must be included in the transaction value of the board for valuation and duty liability. Discussion-Forum Service Tax Fri, 20 Nov 2015 14:22:47 +0530 https://www.taxtmi.com/forum/issue?id=109424