Engineering & Design Charges Must Be Included in Assessable Value for Central Excise, Even if Recovered as Damages.
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....Valuation - Determination of assessable value - It is immaterial that those engineering and design charges were recovered from Triveni Engg. Pvt. Ltd. initially for the said purpose and later on as damages - charges paid for engineering, designing and various equipment are includible - AT....
TaxTMI