https://www.taxtmi.com/caselaws?id=94253 Tooling charges or part die cost recovered for special-specification aluminium extrusions formed additional consideration flowing from buyers to the manufacturer, so they were includible in assessable value under Section 4(1)(a) of the Central Excise Act and Rule 5 of the Central Excise Valuation Rules. The fact that identical goods were sold to other buyers without such charges, that the dies were separately excisable, or that apportionment was inconvenient did not change the character of the payment as part of the price for the goods. Inclusion in assessable value was upheld. en-us Fri, 22 Oct 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94253 Tooling charges or part die cost recovered for special-specification aluminium extrusions formed additional consideration flowing from buyers to the manufacturer, so they were includible in assessable value under Section 4(1)(a) of the Central Excise Act and Rule 5 of the Central Excise Valuation Rules. The fact that identical goods were sold to other buyers without such charges, that the dies were separately excisable, or that apportionment was inconvenient did not change the character of the payment as part of the price for the goods. Inclusion in assessable value was upheld. Case-Laws Central Excise Fri, 22 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94253