1998 (1) TMI 139 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the inclusion of design and development charges in the assessable value of glass jars manufactured by the appellant. The appellant failed to appear but requested a decision on merits. The Tribunal upheld the order including the charges in the assessable value based on the appellant's design and development work for specific buyers.