https://www.taxtmi.com/caselaws?id=387401 The Tribunal ruled that the value of drawings provided by customers should have been included in the assessable value of the manufactured goods. The penalty imposed on the appellant for failing to include this value was upheld due to the lack of evidence provided and the statutory requirement to consider such expertise in the transaction value. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387401 The Tribunal ruled that the value of drawings provided by customers should have been included in the assessable value of the manufactured goods. The penalty imposed on the appellant for failing to include this value was upheld due to the lack of evidence provided and the statutory requirement to consider such expertise in the transaction value. Case-Laws Central Excise Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387401