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2009 (2) TMI 289 - AT - Central ExciseInclusion of design and engineering charges to the assessable value of the reactor. - There is no evidence on record to show that the engineering and designing charges relate to the reactor only by any means or strength of law. We are compelled to interpretate the word ‘such goods’ appearing in Rule 6 of Valuation Rules, 2000 to hold that the drawing charges pertaining to reactor only shall be added to assessable value. Therefore, the appellants succeed and the appeal is allowed.
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