2011 (1) TMI 998

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....R, for respondent   Per: Ashok Jindal   1. This matter is remanded by the Hon'ble apex Court in Civil Appeal No.3035 of 2008 vide order dated 05/10/2009 with a direction to this Tribunal to re-consider the averments made by the appellant. The issue before the Hon'ble apex Court in this case was whether the cost of drawings and designs is includable in the assessable value or not. &....