https://www.taxtmi.com/caselaws?id=3951 Ancillary charges for designs, drawings, tooling, jigs and fixtures may be included in the assessable value of excisable goods only where a clear nexus is established between those charges and the negotiated price of the goods cleared. A composite arrangement for design, prototype manufacture and supply does not by itself justify loading separate amounts into value unless the record shows that the payment formed part of the machine price. In the absence of such nexus, the extended period, duty demand and penalty cannot be sustained. The additional amount was therefore held not includible in assessable value, and the demand and penalty failed. en-us Fri, 09 May 2008 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3951 Ancillary charges for designs, drawings, tooling, jigs and fixtures may be included in the assessable value of excisable goods only where a clear nexus is established between those charges and the negotiated price of the goods cleared. A composite arrangement for design, prototype manufacture and supply does not by itself justify loading separate amounts into value unless the record shows that the payment formed part of the machine price. In the absence of such nexus, the extended period, duty demand and penalty cannot be sustained. The additional amount was therefore held not includible in assessable value, and the demand and penalty failed. Case-Laws Central Excise Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3951