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TMI Blog2017 (12) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... s about 22 years old where copyright is not applicable and it was available in the public domain. So, “nil” value can be added - appeal allowed. - Excise Appeal No. E/52530 And 52443 of 2016 - Final Order Nos. 56601 – 56602/2017 - Dated:- 15-9-2017 - Mr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) For The Appellant : Sh. Somesh Arora, Advocate For The Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the customer. Such drawings were 22 years old and were also available in public domain on internet etc. It has no value even as per the certificate of the Chartered Engineer. However, department is of the view that the Valuation Rules will have to be applied on the free supply of the design. So, the department took 15% value of the design and added to the value of the goods. Being aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the point of dispute is as to whether in the cases where drawings and designs have been supplied by the customers, whether the same are to be treated as additional consideration and their value is includible in the assessable value of the goods in terms of Rule 6 of the Central Excise Valuation Rules, 2000 according to which were the assessable goods are sold in the circumstances specified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price of the goods supplied to other customers cannot be applied. In these circumstances, we are of the view that in the cases where the goods were manufactured by using the drawing supplied by the customers, the value of the drawings would have to be included in the assessable value of the goods. However, in this regard, the Commissioner has adopted value of the drawing as 10 per cent. of the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties and on perusal of record, we are of the view that the value of the design will have to be added to the value of the goods as per Rule 6 Explanation-I of the Central Excise Valuation Rules, 2000. In the instant case, the design is about 22 years old where copyright is not applicable and it was available in the public domain. So, nil value can be added. To this effect, the Chartered Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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