2017 (12) TMI 1484

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....han, Member (Technical) For The Appellant : Sh. Somesh Arora, Advocate For The Revenue : Sh. M. R. Sharma, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeals have been filed against the order-in-appeal No.BHO-EXCUS-002-APP-044-16-17 & BHO-EXCUS-002-APP-043-16-17 dated 25.05.2016 passed by the Commissioner, Central Excise & Service tax, Raipur. The period of dispute is 0....

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....took 15% value of the design and added to the value of the goods. Being aggrieved, the present appeals have been filed by the appellant. 3. With this background, we heard Shri Somesh Arora, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Revenue. 4. During the course of arguments, ld. Advocate has drawn our attention to the ratio laid down by the Tribunal in the case of S....

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....ording to which were the assessable goods are sold in the circumstances specified under clause (a) of Section 4(1) of the Act except the circumstance where price is not the sole consideration for sale, the value of said goods shall be deemed to be the aggregate of such transacting value and the amount of money value of any additional consideration following directly or indirectly from he buyers or....

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....is regard, the Commissioner has adopted value of the drawing as 10 per cent. of the value and the goods for which he has not given any justification. On the other hand, the appellant's plea is that in the cases where the drawings and designs have been supplied by the customer, their cost is 0.1% of the value of the goods and in this regard, they rely upon the Chartered Engineer's Certificate. Whil....