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TMI Blog2011 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... oned as designing charges are the charges for preparing layout designs and not the charges for designing the product lighting fittings. Had there charges been for designing the final product, the same would have been includible in the assessable value. The judgments cited by the JDR are not applicable to the facts of this case as the designing charges in this case are for preparing the layout desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value of the lighting fittings would also include the charges for preparing layout designs, installation, testing commissioning and on this basis a show-cause notice dated 8.10.2001 was issued for demanding allegedly short paid duty of Rs. 15,32,723/- alongwith interest from the appellant company for the period from 1996-97 to 30.6.2000 and also imposition of penalty on the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value and to that extent, the order of the Addl. Commissioner was modified. The duty demand was confirmed on the charges for designing. He also imposed penalty of 25% of the duty demand upheld on the appellant company and penalty of 10% of the duty demand upheld on Shri R.G.Shenoy, Director of the appellant company. Against this order of the Commissioner (Appeals), these two appeals have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efended the impugned order and reiterating the findings of the Commissioner (Appeals) pleaded that the designing charges are includible in the assessable value and in this regard he relies upon para 49 of the judgment of the Supreme Court in the case of Union of India vs. Bombay Tyre International Ltd. 1983 (14) ELT 1896(S.C.), para 7 of the judgment of Hon ble Supreme Court in the case of Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges been for designing the final product, the same would have been includible in the assessable value. The judgments cited by the learned JDR are not applicable to the facts of this case as the designing charges in this case are for preparing the layout designs for light fittings ie. where the light fittings are to be installed, which do not in any manner contribute to the value of the light fitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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