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    <title>Central Excise - Assessable value - Determination of - When additional consideration is received by the manufacturers - Case of M/s. I.T.C. Ltd. - vis-a-vis - D.G.I.&#039;s order, dated 10-4-1986 - Regarding</title>
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    <description>Where price is not the sole consideration for sale of excisable goods, the money value of additional consideration received from buyers must be added to the assessable value already declared or approved; this follows the Law Ministry&#039;s advice and is to be followed pending the Attorney General&#039;s opinion, with show cause notices and demands to be issued accordingly.</description>
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      <description>Where price is not the sole consideration for sale of excisable goods, the money value of additional consideration received from buyers must be added to the assessable value already declared or approved; this follows the Law Ministry&#039;s advice and is to be followed pending the Attorney General&#039;s opinion, with show cause notices and demands to be issued accordingly.</description>
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