Design/Drawings Provided By MSIL Were Merely Layout; Therefore, the notional cost is not includable in the assessable value of the final products
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 EXCISE APPEAL NO. 50650 OF 2024 [Arising out of Order in Original No. 237-303/2022-CE dated 30.12.2022 read with Corrigendum F. No. DGGI/Adj./MET/228/2022 dated 17.05.2023 passed by the Additional Director General (Adjudication) Directorate General of GST Intelligence, New Delhi] FREUDENBERG-NOK PRIVATE LIMITED ….APPELLANT Vs. ADJUDICATION DIRECTORATE GENERAL [...]