https://www.taxtmi.com/caselaws?id=75048 Rule 6 of the Central Excise Valuation Rules permits addition only of engineering, development, design, plans and sketches undertaken outside the factory when they are attributable to the relevant goods. On the facts, the record did not show that the entire design and engineering charges related solely to the reactor, or that any separable portion had been excluded to evade duty. The phrase "such goods" was construed to limit inclusion to charges referable to the reactor itself, so the balance design and engineering charges were not includible in assessable value. en-us Wed, 11 Feb 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75048 Rule 6 of the Central Excise Valuation Rules permits addition only of engineering, development, design, plans and sketches undertaken outside the factory when they are attributable to the relevant goods. On the facts, the record did not show that the entire design and engineering charges related solely to the reactor, or that any separable portion had been excluded to evade duty. The phrase "such goods" was construed to limit inclusion to charges referable to the reactor itself, so the balance design and engineering charges were not includible in assessable value. Case-Laws Central Excise Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75048