29   Designing and Development of tools as per specification is supply of goods Facts of the matter Applicant is engaged in the business of manufacturing camshafts. Camshafts are a rotating shaft mounted in a 4-stroke engine. Applicant sells these manufactured camshafts to domestic as well as overseas customers. The Overseas customers may be original equipment manufacturers (“OEM’s”) and use the Camshafts for manufacturing engines such as Ford, General Motors or may be machinist such as Musashi who would further supply the same to OEMs (“Machinist). The camshafts are critical components as a small amount of error or misalignment will either result in leakage of fuel through the exhaust route or insufficient power stroke. So, each camshaft is unique and made as per precise specification or respective engine. The supply of the patte.......