Artwork Costs Must Be Included in Assessable Value Under Central Excise Valuation Rules, 2000, Effective July 1, 2000.

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....Valuation - cost of design and development of art work - as per the clear provision made in the Central Excise Valuation Rules, 2000 w.e.f 01/07/2000 - for the entire period involved in the present case, the cost of art work provided by the customers to the appellant is includable in the assessable value. - AT....