https://www.taxtmi.com/caselaws?id=95305 Design and development charges were held includible in the assessable value of the machine, and the only remand was for re-determination of quantum by reference to the number of machines and the necessary nexus between the designs and the goods manufactured. As no legal infirmity or impropriety was found in the Commissioner (Appeals)'s approach, the Revenue's appeal was rejected and that order was confirmed. en-us Mon, 04 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95305 Design and development charges were held includible in the assessable value of the machine, and the only remand was for re-determination of quantum by reference to the number of machines and the necessary nexus between the designs and the goods manufactured. As no legal infirmity or impropriety was found in the Commissioner (Appeals)'s approach, the Revenue's appeal was rejected and that order was confirmed. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95305