Assessable value includes extra invoice-related charges collected beyond the approved price where they support marketability.

Amounts collected from buyers over and above the approved wholesale price for stationery charges and despatch of invoices by post were treated as connected with activities promoting marketability of the goods, and therefore includible in the assessable value for central excise duty. The text states that no basis was shown to depart from that view, so the valuation dispute was resolved against the assessee and duty liability on the extra invoice-related charges was sustained.

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Issues: Whether the additional amount of Re. 1 per invoice collected from buyers as stationery charges and for despatch of invoices by post was includible in the assessable value for central excise duty.

Analysis: The extra amount was found to have been collected over and above the approved wholesale price. The adjudicating authority treated the charge as connected with the activity that promoted marketability of the goods, and no basis was shown to take a different view.

Conclusion: The additional amount was includible in the assessable value. The appeal was dismissed and the demand was sustained.

Final Conclusion: The valuation dispute was resolved against the assessee, confirming duty liability on the extra invoice-related charges.

Ratio Decidendi: Amounts collected over and above the approved price for activities promoting the marketability of the goods form part of the assessable value for excise duty.

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