https://www.taxtmi.com/acts?id=233 The taxable value of excisable goods sold under section 4(1)(a) is the transaction value plus the money value of any additional consideration from the buyer; additional consideration includes apportioned value of buyer-supplied materials, tools, designs, packaging and related inputs not included in the price. Sales below manufacturing cost are deemed transaction value if no additional consideration flows. No notional interest on advances is added unless there is evidence that the advance caused a reduced price or special discount. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 15 Jul 2014 16:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=233 The taxable value of excisable goods sold under section 4(1)(a) is the transaction value plus the money value of any additional consideration from the buyer; additional consideration includes apportioned value of buyer-supplied materials, tools, designs, packaging and related inputs not included in the price. Sales below manufacturing cost are deemed transaction value if no additional consideration flows. No notional interest on advances is added unless there is evidence that the advance caused a reduced price or special discount. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=233