Thermax Ltd. vs Commissioner Of Central Excise on 4 July, 2003
2. Ld. SDR submits that in terms of the Apex Court judgment rendered in the case of Thermax Limited v. CCE [1998 (99) E.L.T. 481 (S.C.)] the Counsel appearing for the appellant therein had conceded that the drawing and designing charges are required to be added in the assessable value. It is his contention that that charges recovered by the assessee were drawing and designing charges and hence the Order is not proper and legal.