https://www.taxtmi.com/caselaws?id=248717 Rule 5 of the Central Excise Valuation Rules, 1975 applies only where additional consideration flows directly or indirectly from the buyer to the assessee for the goods sold. Buyer-incurred post-sale advertisement and sales promotion expenses were held not includible in assessable value because no enforceable obligation or proved flow back was shown. By contrast, non-compete fee and trademark licence fee formed part of an interlinked commercial arrangement and were treated as additional consideration, making them includible in value. Non-disclosure of the relevant agreements supported invocation of the extended period. Interest was sustained from the statutory commencement date, confiscation with redemption fine was upheld, and penalties were not sustained. en-us Mon, 21 Apr 2014 00:00:00 +0530 Mon, 24 Nov 2014 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248717 Rule 5 of the Central Excise Valuation Rules, 1975 applies only where additional consideration flows directly or indirectly from the buyer to the assessee for the goods sold. Buyer-incurred post-sale advertisement and sales promotion expenses were held not includible in assessable value because no enforceable obligation or proved flow back was shown. By contrast, non-compete fee and trademark licence fee formed part of an interlinked commercial arrangement and were treated as additional consideration, making them includible in value. Non-disclosure of the relevant agreements supported invocation of the extended period. Interest was sustained from the statutory commencement date, confiscation with redemption fine was upheld, and penalties were not sustained. Case-Laws Central Excise Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248717