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    <title>2023 (4) TMI 502 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal and modified the impugned order, stating that 0.025% shall be considered on the value of goods towards drawing and design charges for valuation purposes. The appellant was directed to pay penalty under section 11 AC. The impugned order was thus modified based on the findings.</description>
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      <description>The Tribunal allowed the appeal and modified the impugned order, stating that 0.025% shall be considered on the value of goods towards drawing and design charges for valuation purposes. The appellant was directed to pay penalty under section 11 AC. The impugned order was thus modified based on the findings.</description>
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