identical goods "identical goods", in relation to the goods being valued, means manufactured goods that- (a) are the same in all aspects, including physical characteristics, quality and reputation, as the goods being valued except for minor differences in appearance that do not affect the value of the goods; 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.