https://www.taxtmi.com/caselaws?id=387401 Customer-supplied drawings used in manufacturing are treated as additional consideration and included in assessable value under the valuation rules, even when supplied free of cost. The text explains that drawings, blueprints and similar technical inputs fall within the valuation scheme when they directly support production and are not already reflected in the declared value. It also notes that penalty may be sustained where the assessee fails to disclose such value in returns, does not produce evidence of free supply despite departmental requests, and the conduct supports an inference of intent to evade duty. 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 Customer-supplied drawings used in manufacturing are treated as additional consideration and included in assessable value under the valuation rules, even when supplied free of cost. The text explains that drawings, blueprints and similar technical inputs fall within the valuation scheme when they directly support production and are not already reflected in the declared value. It also notes that penalty may be sustained where the assessee fails to disclose such value in returns, does not produce evidence of free supply despite departmental requests, and the conduct supports an inference of intent to evade duty. Case-Laws Central Excise Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387401