Refractory bricks' performance bonus excluded from assessable value under Central Excise laws; not subject to additional duty. https://www.taxtmi.com/highlights?id=25631 Valuation - there is no justification for treating the bonus amount as part of the price of the goods and demanding duty on the basis of bonus received from the buyers for better performance of the bricks was not includible in the assessable value of the refractory bricks - AT en-us Fri, 30 Oct 2015 11:56:28 +0530 Fri, 30 Oct 2015 11:56:28 +0530 TaxTMI RSS Generator Refractory bricks' performance bonus excluded from assessable value under Central Excise laws; not subject to additional duty. https://www.taxtmi.com/highlights?id=25631 Valuation - there is no justification for treating the bonus amount as part of the price of the goods and demanding duty on the basis of bonus received from the buyers for better performance of the bricks was not includible in the assessable value of the refractory bricks - AT Highlights Central Excise Fri, 30 Oct 2015 11:56:28 +0530 https://www.taxtmi.com/highlights?id=25631