https://www.taxtmi.com/caselaws?id=126032 Licence fee paid to the Food & Drugs Administration for obtaining a loan licence, and later reimbursed by the loan licensee, was not treated as extra consideration flowing back to the assessee. Duty had already been computed on the market price at which the loan licensee sold the medicines, and the fee was found to be a separate licensing cost rather than part of the sale price. On that basis, the fee was held not includible in the assessable value, and the demand was unsustainable. en-us Tue, 24 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 15:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126032 Licence fee paid to the Food & Drugs Administration for obtaining a loan licence, and later reimbursed by the loan licensee, was not treated as extra consideration flowing back to the assessee. Duty had already been computed on the market price at which the loan licensee sold the medicines, and the fee was found to be a separate licensing cost rather than part of the sale price. On that basis, the fee was held not includible in the assessable value, and the demand was unsustainable. Case-Laws Central Excise Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126032