https://www.taxtmi.com/circulars?id=6763 Where the price is not the sole consideration and additional consideration flows from the buyer, the money value of that additional consideration must be treated as an element of the assessable value under Rule 5, not merely added to the declared cum-duty price to work backwards; duty must be computed on the aggregate of the declared assessable value and the additional consideration, and the resulting duty included in the cum-duty price. en-us Fri, 23 Jun 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6763 Where the price is not the sole consideration and additional consideration flows from the buyer, the money value of that additional consideration must be treated as an element of the assessable value under Rule 5, not merely added to the declared cum-duty price to work backwards; duty must be computed on the aggregate of the declared assessable value and the additional consideration, and the resulting duty included in the cum-duty price. Circulars Central Excise Fri, 23 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6763