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    <title>Excise Duty Applicable on Design and Engineering Fees Linked to Manufactured Goods Despite Prior Service Tax Payment.</title>
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      <description>Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if service tax has already been discharged on the same value, if they are related to the goods manufactured. - AT</description>
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