9911796707
TMI Blog2017 (8) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... 44/2017 - Dated:- 3-5-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Ms. Neetu James, Advocate, For the Appellant Mr. N. Jagadish, AR, For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 17.11.2003 passed by the Commissioner (A) where is upheld the Order-in-Original and dismissed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion method after filing necessary price declaration with the Department. During August 1996, AG's Audit party visited the unit of the appellant and it was observed by the audit that the specifications/designs for PCBs were given by the buyer, the cost relating to this i.e., cost of specification and cost of developing screen printing which has not formed part of value, the same is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2001 and 24.9.2001 confirmed the duty of ₹ 31,592/- and ₹ 93,299/- and imposed a penalty of ₹ 30,000/- and ₹ 90,000/- respectfully. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) by contending that the cost of designs/specifications is not includable in the assessable value of PCB. Thereafter, the Commissioner (A) vide order dated 30.9.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and drawings charges are required to be added in the assessable value and the appellants have not challenged that decision of the Tribunal before the higher forum and therefore, it has become final. Therefore, by following the ratio of the decision of this Tribunal in the appellant's own case, we do not find any merit in the contention of the appellant and therefore, we uphold the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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