https://www.taxtmi.com/caselaws?id=120154 Buyer-funded contribution toward half the cost of a carding machine was not additional consideration for valuation purposes because Rule 6 of the Central Excise (Valuation) Rules, 2000 requires a direct or indirect flow of consideration from the buyer to the assessee in relation to the sale of goods. The payment was found to be made to improve product quality, and there was no evidence that it influenced the sale price or transaction value. A mere hypothetical possibility of favourable pricing was insufficient to justify inclusion, so the amount was excluded from the assessable value. en-us Tue, 10 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120154 Buyer-funded contribution toward half the cost of a carding machine was not additional consideration for valuation purposes because Rule 6 of the Central Excise (Valuation) Rules, 2000 requires a direct or indirect flow of consideration from the buyer to the assessee in relation to the sale of goods. The payment was found to be made to improve product quality, and there was no evidence that it influenced the sale price or transaction value. A mere hypothetical possibility of favourable pricing was insufficient to justify inclusion, so the amount was excluded from the assessable value. Case-Laws Central Excise Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120154