https://www.taxtmi.com/caselaws?id=442065 The Tribunal held that charges for moulds collected by the appellant from customers constituted additional consideration and should be included in the assessable value of excisable goods for Central Excise liability. The appellant's argument regarding duty refunds for exported goods was rejected, emphasizing assessment based on legal provisions. The Tribunal found no deficiencies in the original order, dismissing the appeals on 23.08.2023. en-us Wed, 23 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442065 The Tribunal held that charges for moulds collected by the appellant from customers constituted additional consideration and should be included in the assessable value of excisable goods for Central Excise liability. The appellant's argument regarding duty refunds for exported goods was rejected, emphasizing assessment based on legal provisions. The Tribunal found no deficiencies in the original order, dismissing the appeals on 23.08.2023. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442065