2018 (3) TMI 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rabhudesai, Superintendent (A.R.) - for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant are engaged in the manufacture of automobile components, which were cleared on payment of duty on the transaction value. In some cases the appellant have manufactured tooling/patterns which were first sold to their customers of components and the same are used in the manufa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant, therefore demanding duty from the appellant will amount to levy of duty on the same value twice, which is not permissible under the law. He alternatively submits that the department has added lump sum total cost of the tooling whereas only amortization of the cost should have been added on the basis of actual number of parts manufactured by the appellant from the said Tooling. This is su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....except the circumstance where the price is not the sole consideration for sale, the value of such goods shall be deemed to be the aggregate of such transaction value and the amount of money value of any additional consideration flowing directly or indirectly from the buyer to the assessee." As per the plain reading of the above rule, the value of tools has to be included in the value of the fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tooling is returned to the customer or the same is used by some other vendors of customer. In such case addition of total value of tooling, in the value of parts manufactured by the appellant is apparently incorrect. The fact in this regard has not brought on record either by the department or by the appellant, therefore at this stage correct determination of the demand is not possible. According....