https://www.taxtmi.com/caselaws?id=378276 Cost of drawings and designs supplied by a customer was not includible in the transaction value for central excise duty where that cost had already been absorbed in the final product on which duty was paid at clearance. The record showed no recovery of those charges from the customer and no material to indicate that the sale price was affected by any consideration other than the normal commercial price. On that basis, the demand raised on the drawings and designs cost was held unsustainable. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 12 Apr 2019 05:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378276 Cost of drawings and designs supplied by a customer was not includible in the transaction value for central excise duty where that cost had already been absorbed in the final product on which duty was paid at clearance. The record showed no recovery of those charges from the customer and no material to indicate that the sale price was affected by any consideration other than the normal commercial price. On that basis, the demand raised on the drawings and designs cost was held unsustainable. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378276