https://www.taxtmi.com/caselaws?id=48196 Design, drawing, tooling, jig and fixture charges can be added to the assessable value of machinery only where a clear nexus is shown between that consideration and the price of the excisable goods under clearance. On the record, the machine orders were not relied on in the original proceedings and no finding established that the amount formed part of the price of the cleared machinery. In the absence of such a finding and adequate reasons for invoking the extended period, the duty demand and penalty could not be sustained. en-us Fri, 09 May 2008 00:00:00 +0530 Thu, 05 Jun 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48196 Design, drawing, tooling, jig and fixture charges can be added to the assessable value of machinery only where a clear nexus is shown between that consideration and the price of the excisable goods under clearance. On the record, the machine orders were not relied on in the original proceedings and no finding established that the amount formed part of the price of the cleared machinery. In the absence of such a finding and adequate reasons for invoking the extended period, the duty demand and penalty could not be sustained. Case-Laws Central Excise Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48196