https://www.taxtmi.com/circulars?id=6973 When a manufacturer receives additional payments not included in the declared price, those sums are additions to the transaction value and must be included in the assessable value for central excise. The tribunal's ratio that duty is payable on the declared assessable value plus such additional money has been accepted by the Board, which directs field formations to issue show cause notices where necessary. en-us Tue, 08 Mar 1988 00:00:00 +0530 Thu, 09 Jul 2009 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6973 When a manufacturer receives additional payments not included in the declared price, those sums are additions to the transaction value and must be included in the assessable value for central excise. The tribunal's ratio that duty is payable on the declared assessable value plus such additional money has been accepted by the Board, which directs field formations to issue show cause notices where necessary. Circulars Central Excise Tue, 08 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6973