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<h1>Finance Ministry Circular on Assessable Value: Include Additional Consideration per CEGAT Decision for Excise Duty Calculation.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the determination of assessable value in central excise when additional consideration is received by the manufacturer. It references the CEGAT decision in the case involving a company and the Collector of Central Excise, which ruled that additional money received by the assessee, not included in the initial assessable value, must be added to determine the correct assessable value for duty purposes. The Central Board of Excise and Customs has accepted this decision, advising field formations to issue show cause notices as necessary, despite a related matter being referred to the Attorney General.