https://www.taxtmi.com/caselaws?id=765371 CESTAT New Delhi held that notional cost of design and drawings provided free of cost by the principal manufacturer to component suppliers cannot be included in assessable value for central excise duty purposes under Section 4(1)(b) of Central Excise Act, 1944 and Rules 6 and 11 of Central Excise Valuation Rules, 2002. The tribunal distinguished between mere specifications and detailed engineering drawings, concluding that layout specifications and dimensions provided were merely necessary requirements for fitting components into vehicles, not valuable engineering inputs warranting inclusion in assessable value. Appeal allowed. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765371 CESTAT New Delhi held that notional cost of design and drawings provided free of cost by the principal manufacturer to component suppliers cannot be included in assessable value for central excise duty purposes under Section 4(1)(b) of Central Excise Act, 1944 and Rules 6 and 11 of Central Excise Valuation Rules, 2002. The tribunal distinguished between mere specifications and detailed engineering drawings, concluding that layout specifications and dimensions provided were merely necessary requirements for fitting components into vehicles, not valuable engineering inputs warranting inclusion in assessable value. Appeal allowed. Case-Laws Central Excise Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765371