https://www.taxtmi.com/caselaws?id=123752 Die and development charges recovered by a manufacturer from buyers were treated as additional consideration with a direct nexus to the excisable goods, and were held includible in assessable value. The reasoning followed the departmental view and Circular No. 170/4/96-CX, which recognises that the apportioned cost of dies, depending on their life, capability and the quantity of castings manufactured, must be added to value. No material was shown to rebut that basis, so the demand and penalty were upheld. en-us Thu, 15 Mar 2007 00:00:00 +0530 Thu, 20 Sep 2012 11:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123752 Die and development charges recovered by a manufacturer from buyers were treated as additional consideration with a direct nexus to the excisable goods, and were held includible in assessable value. The reasoning followed the departmental view and Circular No. 170/4/96-CX, which recognises that the apportioned cost of dies, depending on their life, capability and the quantity of castings manufactured, must be added to value. No material was shown to rebut that basis, so the demand and penalty were upheld. Case-Laws Central Excise Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123752