https://www.taxtmi.com/caselaws?id=124237 Customer-supplied denaturants were held not to be separately includible in the assessable value of Special Denatured Spirit under Section 4 valuation principles, because the goods were sold at the factory gate on commercial terms and there was no evidence of extra-commercial consideration or flow back. The department also failed to show that the cost of the free-supplied denaturants had been omitted from the invoice-based valuation. The Tribunal further accepted that Special Denatured Spirit could not be valued merely by comparison with Ordinary Denatured Spirit, and upheld the appellate reasoning on the facts found. en-us Thu, 27 Mar 2008 00:00:00 +0530 Thu, 27 Sep 2012 10:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124237 Customer-supplied denaturants were held not to be separately includible in the assessable value of Special Denatured Spirit under Section 4 valuation principles, because the goods were sold at the factory gate on commercial terms and there was no evidence of extra-commercial consideration or flow back. The department also failed to show that the cost of the free-supplied denaturants had been omitted from the invoice-based valuation. The Tribunal further accepted that Special Denatured Spirit could not be valued merely by comparison with Ordinary Denatured Spirit, and upheld the appellate reasoning on the facts found. Case-Laws Central Excise Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124237