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2008 (5) TMI 5 - SUPREME COURTValuation – manufacturing of engineering machines as per the drawings, patterns, jigs, fixtures and tools etc. - whether the amount received by the manufacturer towards charges for designs, drawings, tooling, jigs and fixtures etc. could have been loaded on the value of the machine – Held that, before adding the value of the drawings etc, it must be established that the consideration had a nexus with the negotiated price – If revenue fails to prove nexus – value shall not be included.
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