Harish Chander, Member (J)

1. M/s. Spundish Engineers Ltd. Thane, has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals). Vide Miscellaneous order No. 53/90-B1 dated 24th April, 1990, the Bench had ordered the changing of the cause title. Shri J. S. Arora, Advocate with Shri G. K. Arora, Advocate has appeared on behalf of the applicant and pleaded that the doubt to be decided in the appeal is whether the charges in respect of designing and fabrication drawing raised by separate bills are to be included in the assessable value. Shri Arora, Ld. Advocate argued that this cannot form part of the product, and as such, it cannot be included in the assessable value. Shri Arora argued on the limitation point that the demand is hit by limitation. He pleaded for the acceptance of the appeal.

2. Shri M. S. Arora, learned JDR, who has appeared on behalf of the respondent, has stated that design and fabrication charges are includible in the assessable value as these are for the fabrication of the goods manufactured by the appellants. In support of his argument, he has referred to the judgment of this Tribunal in the case of Collector of Central