https://www.taxtmi.com/caselaws?id=337678 The Tribunal held that amounts recovered for providing drawings and documents related to goods should not be included in the assessable value of the goods. The Tribunal found that the drawings in question were not used for manufacturing purposes but for post-manufacture activities, leading to the exclusion of their value from the assessable amount. This decision emphasized the necessity of establishing a direct link between additional charges for drawings and the manufacturing process to determine their inclusion in the assessable value of goods. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 14 Nov 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337678 The Tribunal held that amounts recovered for providing drawings and documents related to goods should not be included in the assessable value of the goods. The Tribunal found that the drawings in question were not used for manufacturing purposes but for post-manufacture activities, leading to the exclusion of their value from the assessable amount. This decision emphasized the necessity of establishing a direct link between additional charges for drawings and the manufacturing process to determine their inclusion in the assessable value of goods. Case-Laws Central Excise Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337678