https://www.taxtmi.com/caselaws?id=353215 Buyer-supplied drawings and designs may be treated as additional consideration and included in assessable value under the Central Excise Valuation Rules, 2000 read with Explanation I. On the facts recorded, however, the designs were about 22 years old, already in the public domain, the copyright had ceased to apply, and a Chartered Engineer certified them as having nil value. In the absence of commercial value, no notional addition was justified, and the valuation adjustment was set aside in favour of the assessee. en-us Fri, 15 Sep 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353215 Buyer-supplied drawings and designs may be treated as additional consideration and included in assessable value under the Central Excise Valuation Rules, 2000 read with Explanation I. On the facts recorded, however, the designs were about 22 years old, already in the public domain, the copyright had ceased to apply, and a Chartered Engineer certified them as having nil value. In the absence of commercial value, no notional addition was justified, and the valuation adjustment was set aside in favour of the assessee. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353215