1999 (10) TMI 361

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....i A. Kumar, SDR, for the Respondents. [Order]. -  The appellants, M/s Indian Aluminium Co. Ltd. are manufacturers of aluminium and aluminium extrusions. The dispute in the present case is about the valuation of aluminium extrusions manufactured for certain buyers. For the manufacture of aluminium extrusions, special dies are required to be manufactured. The appellants charge in those ca....

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....the transaction, the additional transaction is to be added to the price to make the price full consideration for the sale. 2. The appellants resist the addition on the ground that the part die cost are not collected in all cases, the appellants sell identical extrusions to other buyers without charging any tooling charges, the dies themselves are classifiable to duty (though exempt under N....

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....er. The reason for the additional collection is that the extrusions ordered by these customers are exclusive to themselves. Therefore, it is clear that these payments are a consideration over and above the agreed price for the extrusions. Rule 5 of the Central Excise Valuation Rules covers such consideration. It reads : - "Where the excisable goods are sold in the circumstances specified in cla....

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....s also not relevant for the purpose of valuation of the extrusions because the additional consideration is to be added to the price in all circumstances. The appellants' submission that no specific amount could be added to the assessable value of extrusions representing the proportionate value per ton of extrusions is also no ground for excluding the additional consideration. Apportioning the part....