https://www.taxtmi.com/forum/issue?id=108963 The ability to charge separate amortisation for tooling depends on who bears tooling cost: where the customer supplies tooling free, amortisation can be treated as consideration and charged; where the manufacturer pays for tooling, that cost should be included in the agreed sale price of the final product rather than invoiced separately, with valuation governed by the rule addressing price not being the sole consideration in excise valuation. en-us Wed, 29 Jul 2015 00:35:31 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108963 The ability to charge separate amortisation for tooling depends on who bears tooling cost: where the customer supplies tooling free, amortisation can be treated as consideration and charged; where the manufacturer pays for tooling, that cost should be included in the agreed sale price of the final product rather than invoiced separately, with valuation governed by the rule addressing price not being the sole consideration in excise valuation. Discussion-Forum Central Excise Wed, 29 Jul 2015 00:35:31 +0530 https://www.taxtmi.com/forum/issue?id=108963