https://www.taxtmi.com/caselaws?id=108689 Amounts reimbursed by the buyer for mould development were treated as consideration linked to the supply of goods and, on that basis, includible in assessable value. The additional cost was to be spread by amortisation over the mould life, which was accepted as the proper method of inclusion. The distinction between the commercial invoice and the excise invoice was considered immaterial on the facts noted, since duty appeared to have been discharged on the additional consideration. Waiver of pre-deposit of duty and penalties was granted, and recovery was stayed pending appeal. en-us Thu, 28 Mar 2002 00:00:00 +0530 Tue, 03 Apr 2012 13:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108689 Amounts reimbursed by the buyer for mould development were treated as consideration linked to the supply of goods and, on that basis, includible in assessable value. The additional cost was to be spread by amortisation over the mould life, which was accepted as the proper method of inclusion. The distinction between the commercial invoice and the excise invoice was considered immaterial on the facts noted, since duty appeared to have been discharged on the additional consideration. Waiver of pre-deposit of duty and penalties was granted, and recovery was stayed pending appeal. Case-Laws Central Excise Thu, 28 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108689