https://www.taxtmi.com/caselaws?id=312225 In turnkey contract valuation, the declared contractual price could not be rejected merely because a cost audit report suggested a different figure; after the shift to transaction value, re-determination required proof of additional consideration or other commercial influence, and the valuation-based demand was set aside. On alleged clandestine removal, duty paid at the Goa unit could not be ignored if the goods were treated as having been cleared from Satara, so only the balance remained payable after credit. On escalation claims, excise duty arose only when the escalation amount was finally determined under the contract and received or became payable, making the pre-finalisation demand premature. en-us Wed, 16 Nov 2022 00:00:00 +0530 Wed, 21 Jan 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312225 In turnkey contract valuation, the declared contractual price could not be rejected merely because a cost audit report suggested a different figure; after the shift to transaction value, re-determination required proof of additional consideration or other commercial influence, and the valuation-based demand was set aside. On alleged clandestine removal, duty paid at the Goa unit could not be ignored if the goods were treated as having been cleared from Satara, so only the balance remained payable after credit. On escalation claims, excise duty arose only when the escalation amount was finally determined under the contract and received or became payable, making the pre-finalisation demand premature. Case-Laws Central Excise Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312225