Transaction value determines assessable value, and recoveries linked to sale are includable unless expressly excluded by rules. Section 4 provides that where excise duty is charged with reference to value, the transaction value - price actually paid or payable for goods sold for delivery at the time and place of removal to an unrelated buyer where price is the sole consideration - shall be the assessable value; transaction value includes amounts paid or payable by the buyer in connection with the sale (such as packaging, warranty, advertising and service charges) but excludes excise, sales tax and other taxes actually paid.