https://www.taxtmi.com/caselaws?id=3864 Designing and drawing charges for an entire structure were held not includible in the assessable value of excisable goods where the assessee manufactured and supplied only certain parts and components. Because the design work was outsourced for the overall structure and the charges were not shown to be attributable to the specific goods actually manufactured and cleared, they were treated as unrelated to the excisable goods. Charges not relatable to the goods cleared cannot form part of assessable value, so the assessee succeeded on this issue. en-us Wed, 28 Nov 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3864 Designing and drawing charges for an entire structure were held not includible in the assessable value of excisable goods where the assessee manufactured and supplied only certain parts and components. Because the design work was outsourced for the overall structure and the charges were not shown to be attributable to the specific goods actually manufactured and cleared, they were treated as unrelated to the excisable goods. Charges not relatable to the goods cleared cannot form part of assessable value, so the assessee succeeded on this issue. Case-Laws Central Excise Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3864