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<h1>Supreme Court Rules 'Dharmada' Must Be Included in Assessable Value u/s 4, Central Excise Act, 1944.</h1> The circular addresses whether the amount of 'Dharmada' charged in invoices should be included in the assessable value of goods under Section 4 of the Central Excise Act, 1944. The Supreme Court, in a recent decision, ruled in favor of including 'Dharmada' in the assessable value, supporting the Revenue's stance. The Ministry of Law advised that this decision should be followed by the Department. Consequently, it is clarified that 'Dharmada' collected by the assessee from buyers is to be included in the assessable value, and a suitable trade notice should be issued for public information.