https://www.taxtmi.com/caselaws?id=799566 Valuation of excisable goods requires a nexus between any buyer-funded additional consideration and the transaction value of those goods. Separately charged mould-modification or repair services relating to existing moulds, whose original cost was already amortised, do not constitute additional consideration merely because the moulds are used in manufacture. Extended limitation and penalty require fraud, wilful misstatement, suppression, or intent to evade duty; disclosed records, returns, invoices and service-tax payments, coupled with an interpretative valuation dispute, do not establish those elements. Accordingly, separate mould-modification charges do not create excise liability in the stated circumstances. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799566 Valuation of excisable goods requires a nexus between any buyer-funded additional consideration and the transaction value of those goods. Separately charged mould-modification or repair services relating to existing moulds, whose original cost was already amortised, do not constitute additional consideration merely because the moulds are used in manufacture. Extended limitation and penalty require fraud, wilful misstatement, suppression, or intent to evade duty; disclosed records, returns, invoices and service-tax payments, coupled with an interpretative valuation dispute, do not establish those elements. Accordingly, separate mould-modification charges do not create excise liability in the stated circumstances. Case-Laws Central Excise Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799566