goods of the same class or kind "goods of the same class or kind", in relation to the goods being valued, means manufactured goods that are within a group or range of manufactured goods produced by a particular industry or industry sector and includes identical goods or similar goods; "similar goods", in relation to the goods being valued, means manufactured goods that- (a) closely resemble the goods being valued in respect of materials, components, parts and characteristics and are functionally and commercially interchangeable with the goods being valued having regard to the quality and reputation of the goods and the goods being valued; and (b) were manufactured by or on behalf of the taxable person, but does not include manufactured goods where engineering, development work, art work, design work, plans or sketches used in connection with the manufacture and sale of the goods were supplied, directly or indirectly, by the purchaser of the manufactured goods free of charge or at a reduced cost; PU(A) 514/2002 - SALES TAX (RULES OF VALUATION) REGULATIONS 2002 2. Interpretation.