https://www.taxtmi.com/caselaws?id=33518 Under the Central Excise Valuation Rules, 2000, drawings and designs supplied free of charge by the buyer were treated as additional consideration and their value was includible in the assessable value of the components, because the materials contained technical design details rather than mere dimensional sketches. On limitation and penalty, the record did not show knowing suppression or misstatement by the vendors, so the demand could survive only for the normal period and penalty was not sustainable. Interest remained payable on the demand sustained, and the matter was remitted for re-determination of duty and interest accordingly. en-us Tue, 16 Dec 2008 00:00:00 +0530 Thu, 21 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33518 Under the Central Excise Valuation Rules, 2000, drawings and designs supplied free of charge by the buyer were treated as additional consideration and their value was includible in the assessable value of the components, because the materials contained technical design details rather than mere dimensional sketches. On limitation and penalty, the record did not show knowing suppression or misstatement by the vendors, so the demand could survive only for the normal period and penalty was not sustainable. Interest remained payable on the demand sustained, and the matter was remitted for re-determination of duty and interest accordingly. Case-Laws Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33518