https://www.taxtmi.com/caselaws?id=176722 The Tribunal held that the value of drawings supplied by customers should be included in the assessable value of goods. However, it found the 10% value adopted by the Commissioner to be arbitrary and ordered a reevaluation with proper justifications for any new value determined, emphasizing that arbitrary values like 10% cannot be used without adequate basis. The order was set aside, remanding the matter for reconsideration. en-us Wed, 18 Feb 2015 00:00:00 +0530 Wed, 08 Feb 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176722 The Tribunal held that the value of drawings supplied by customers should be included in the assessable value of goods. However, it found the 10% value adopted by the Commissioner to be arbitrary and ordered a reevaluation with proper justifications for any new value determined, emphasizing that arbitrary values like 10% cannot be used without adequate basis. The order was set aside, remanding the matter for reconsideration. Case-Laws Central Excise Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176722