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    <description>Whether charges for design, engineering and consultancy are includible in excisable goods&#039; value or taxable separately as services hinges on the factual nature of the supply, contractual allocation, and applicable valuation rules; board guidance treats many design activities as taxable services and the Determination of Price of Excisable Goods rules govern inclusion in excisable value, while prior case law predating the service tax regime has limited bearing.</description>
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