Artwork & Plate-Making Costs Excluded from Assessable Value if Not Used in Central Excise Valuation Process.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value - AT....