https://www.taxtmi.com/caselaws?id=49915 The Appellate Tribunal CEGAT, Mumbai held that the cost of drawings provided by customers for forged products should not be included in the assessable value. The Tribunal found that the assessee was not responsible for product design but solely produced forgings based on customer dimensions. Consequently, the appeal was dismissed, rejecting the department's argument regarding potential development costs if drawings were not supplied. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49915 The Appellate Tribunal CEGAT, Mumbai held that the cost of drawings provided by customers for forged products should not be included in the assessable value. The Tribunal found that the assessee was not responsible for product design but solely produced forgings based on customer dimensions. Consequently, the appeal was dismissed, rejecting the department's argument regarding potential development costs if drawings were not supplied. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49915