https://www.taxtmi.com/caselaws?id=768263 CESTAT New Delhi held that notional cost of drawings and designs supplied free by buyer to manufacturer cannot be included in assessable value under Central Excise Act. The Tribunal distinguished between mere specifications and detailed engineering drawings, ruling that specifications provided before identifying potential vendors cannot constitute additional consideration for sale. Following precedent in Denso India case, the Tribunal concluded that drawings supplied during vendor identification process do not invoke valuation provisions as no consideration was received. The differential duty demand was set aside and appeal was allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768263 CESTAT New Delhi held that notional cost of drawings and designs supplied free by buyer to manufacturer cannot be included in assessable value under Central Excise Act. The Tribunal distinguished between mere specifications and detailed engineering drawings, ruling that specifications provided before identifying potential vendors cannot constitute additional consideration for sale. Following precedent in Denso India case, the Tribunal concluded that drawings supplied during vendor identification process do not invoke valuation provisions as no consideration was received. The differential duty demand was set aside and appeal was allowed. Case-Laws Central Excise Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768263