TaxTMI 
TaxTMI 
2012 (7) TMI 572
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....ittaranjan Satapathy Heard both sides. The appellant-assessee is manufacturing and supplying boiler systems. According to learned advocate, some of the components are manufactured by the assessee whereas some components are bought out items which have been supplied as a part of the contract. They have also collected drawing and design charges from their clients over and above the value o....
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....g and design charges between the manufactured components and bought out components and has only included that portion relating to the manufactured items for calculation of the duty. The appellant-asseessee are not aggrieved by the apportionment of the drawing and design charges in the proportion of the value of the manufactured and bought out components. Their grievance in the appeal against the a....
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.... relief in that case also in respect of the general drawing and designing charges relating to the plants of the customers which are not relatable to the supply of goods. 5. Learned JCDR is also agreeable to working out the duty liability apportioning the drawing and designing charges in the ratio of value of manufactured items and bought out items in view of the grounds of appeal advance....
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....t s appeal can be apportioned in the ratio of 50 : 50 towards general drawing and designing charges in respect of the plant of the customers, and drawing and designing charges attributable towards both manufactured and bought out components, the latter can be further divided in the ratio of the value of manufactured components and bought out components as has been done in respect of the asse....