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TMI Blog2009 (2) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretate the word ‘such goods’ appearing in Rule 6 of Valuation Rules, 2000 to hold that the drawing charges pertaining to reactor only shall be added to assessable value. Therefore, the appellants succeed and the appeal is allowed. - E/4542/2004 - 122/2009-EX(PB), - Dated:- 11-2-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY : Shri Ravi Raghvan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appearing at page 11 of the paper book was as under : S. No. Description Value 15.1 Reactor R-02 along with spares 1,90,50,000.00 15.2 Stainless Steel Internals 36,50,000.00 15.3 Structural parts 3,50,000.00 15.4 Piping along with valves and accessories 20,00,000.00 15.5 Field and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner (Appeals) that this appellant has been aggrieved for includibility of entire design and engineering charges as appearing at page 18 as stated above to the assessable value of the reactor. This is clear from page 35 of the appeal folder. He, therefore, submits that following decisions of the Tribunal come to the rescue of the Appellant : (1) Alfa Laval (India) Ltd. v. CCE, P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rival submissions of both the sides required perusal of Rule 6 of the Valuation Rules, 2000. Rules provide for inclusion of the value of engineering, development, art work, design work and plans and sketches undertaken elsewhere than in the factory of production and necessary to the assessable value of such goods. The impugned order nowhere shows whether "such goods" relate to the reactor only. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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