https://www.taxtmi.com/caselaws?id=30835 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the inclusion of design and engineering charges in the assessable value of goods. The appellant's argument that these charges were unrelated to the goods manufactured was dismissed. The Tribunal found that the charges were indeed related to the design and drawing of the equipment supplied as per the contract. The judgment clarified that design and engineering charges could be included in the assessable value when they are connected to the goods supplied, based on the contractual terms and scope of supply orders. en-us Thu, 24 Apr 2008 00:00:00 +0530 Sat, 27 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30835 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the inclusion of design and engineering charges in the assessable value of goods. The appellant's argument that these charges were unrelated to the goods manufactured was dismissed. The Tribunal found that the charges were indeed related to the design and drawing of the equipment supplied as per the contract. The judgment clarified that design and engineering charges could be included in the assessable value when they are connected to the goods supplied, based on the contractual terms and scope of supply orders. Case-Laws Central Excise Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30835