2017 (1) TMI 758

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the appellant is includable in the assessable value of the goods. 2. This is the second round of litigation. In the first round, this Tribunal has held that the drawings are not related to the manufacture of final products whereas it is related to the activities carried out post-clearance of the goods at site. However, in respect of two items i.e. Piping Material Specifications and Piping Layout and Equipment Fabrication Drawings , as there is no proper explanation given, the Tribunal remanded the matter to the adjudicating authority to ascertain whether these two drawings are relate to manufacture of the final products of the appellant or otherwise. The adjudicating authority confirmed the demand including the value of these two drawi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ings is not includable in the value. 4. Shri H.M. Dixit, learned Asstt. Commissioner (AR) appearing on behalf of Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submission made by both the sides. We find that the only issue to be decided is whether the drawings related to Piping Material Specifications and Piping Layout and Equipment Fabrication has any nexus with the manufacture of the final product cleared by the appellant. The appellant has submitted the details of such drawings which is reproduced below: "1.1 Item no. 14 - Piping Material Specification & Piping Layout: 1.2 The specifications and the layout drawings are necessary for the customer for submission to the Fac....