https://www.taxtmi.com/caselaws?id=47388 Under excise valuation rules, additional consideration is includable only if it flows directly or indirectly from the buyer to the assessee. Government-paid subsidy was held not includable because it did not emanate from the buyer, while buyer-paid subsidy was includable in assessable value even though paid under a government policy. The limitation question was not fully examined in light of the amended Section 11A of the Central Excise Act, 1944 and later case law, so it was remitted for fresh consideration. The valuation ruling was modified accordingly, and the remaining factual and limitation issues were sent back for determination. en-us Thu, 28 Jul 2005 00:00:00 +0530 Fri, 09 Jun 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47388 Under excise valuation rules, additional consideration is includable only if it flows directly or indirectly from the buyer to the assessee. Government-paid subsidy was held not includable because it did not emanate from the buyer, while buyer-paid subsidy was includable in assessable value even though paid under a government policy. The limitation question was not fully examined in light of the amended Section 11A of the Central Excise Act, 1944 and later case law, so it was remitted for fresh consideration. The valuation ruling was modified accordingly, and the remaining factual and limitation issues were sent back for determination. Case-Laws Central Excise Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47388