https://www.taxtmi.com/caselaws?id=341670 Design and development artwork costs were includible in assessable value for the period after 01.07.2000, and in principle for the earlier period as well. However, if only part of the drawings was actually used in manufacture, inclusion had to be restricted to the proportionate cost, subject to factual verification. Cum-duty benefit had to be extended while computing duty on gross receipts. The limitation plea based on alleged suppression of facts was not finally decided and required fresh examination. The matter was remanded for verification of the factual position and reconsideration of valuation and limitation on the settled legal principles. en-us Fri, 24 Mar 2017 00:00:00 +0530 Tue, 21 Nov 2017 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341670 Design and development artwork costs were includible in assessable value for the period after 01.07.2000, and in principle for the earlier period as well. However, if only part of the drawings was actually used in manufacture, inclusion had to be restricted to the proportionate cost, subject to factual verification. Cum-duty benefit had to be extended while computing duty on gross receipts. The limitation plea based on alleged suppression of facts was not finally decided and required fresh examination. The matter was remanded for verification of the factual position and reconsideration of valuation and limitation on the settled legal principles. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341670