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TMI Blog2018 (4) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for Appellant Shri A.B. Kulgod (A.R) for respondent Per : Ramesh Nair The Appellants are engaged in manufacture of Printed Circuit Board. In some cases they themselves carry out the Art Work/ Cad development and manufactures PCB's for the customer and recovers the development charges from the customers. In other cases the Appellant manufactures PCB from the design/ Art work/Photo film su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se either the impugned charges are to be included in assessable value or has to be amortized in the value of the goods cleared over the period. That amortised cost can be ascertained by way of dividing the cost of drawings by the number of finished products that can be manufactured using the said drawing as per Larger bench judgment in case of Mutual Industries Ltd. 2000 (117) ELT 578. That in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 4. We have carefully considered the submissions of both the sides and perused the case records. We find that the adjudicating authority has confirmed the demand by adopting the values given by the Appellant. We find that it is the third round of litigation before the Tribunal. On first occasion the case was remanded back by the Tribunal to adjudicating authority following the decision of Large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges of films per sq cm has been worked out and on that basis the assessable value has been derived and duty thereupon was calculated. We thus find that the demand has been worked out as per the Tribunal's order and is correct. However we find from the facts of the case that the issue involved has remained disputed. In such case we also do not find any intention to evade duty payment by the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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