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<h1>Understanding Transaction Value Under Central Excise Valuation Rules, 2000: Key Points on Pricing and Additional Considerations</h1> Under the Central Excise Valuation Rules, 2000, when excisable goods are sold, the value is typically the transaction value plus any additional consideration from the buyer to the seller. If the price is less than the manufacturing cost and profit, and no additional consideration exists, the transaction value is used. Additional considerations include the value of materials, tools, and services supplied by the buyer. Advance payments do not affect transaction value unless proven to influence pricing. Illustrations clarify that notional interest on advances is not included unless it affects price determination.