https://www.taxtmi.com/caselaws?id=111169 Patterns, jigs and fixtures manufactured for captive use within the factory of production were covered by the relevant exemption regime, and ownership or customer billing for development cost did not alter that protection. Duty could not be demanded on such items merely because invoices were raised, as the decisive factor was in-factory use. Development charges recovered separately from customers formed part of the pattern cost, but they could not be subjected to direct duty as they were not the excisable goods themselves. Any duty valuation had to be linked to the excisable castings manufactured from the patterns, not to the development charges in isolation. en-us Fri, 20 Feb 2004 00:00:00 +0530 Mon, 22 Jul 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111169 Patterns, jigs and fixtures manufactured for captive use within the factory of production were covered by the relevant exemption regime, and ownership or customer billing for development cost did not alter that protection. Duty could not be demanded on such items merely because invoices were raised, as the decisive factor was in-factory use. Development charges recovered separately from customers formed part of the pattern cost, but they could not be subjected to direct duty as they were not the excisable goods themselves. Any duty valuation had to be linked to the excisable castings manufactured from the patterns, not to the development charges in isolation. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111169