Appellant's Omission of Debit Note in Duty Calculation Raises Concerns Over Product Development Cost Inclusion in Valuation.

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....Valuation - product development cost - includibility - The appellant made attempt to be enriched at the cost of Revenue. For deliberate act of the appellant to exclude the debit note amount from the scope of duty, questionable conduct and oblique motive of the appellant came up and that contributed to its implication to the charge....