Price is not the sole consideration for sale

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....nce where the price is not the sole consideration for sale, the value of such goods shall be deemed to he the aggregate of such transactin value and the amount of money value of any additional consideration flowing directly or indirectly from the buyer to the assessee. ^1[Provided that where price is not the sole consideration for sale of such excisable goods and they are sold by the assessee a....

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.... and aggregated accordingly, namely:- (i) value of materials, components, parts and similar items relatable to such goods; (ii) value of tools, dies, moulds, drawings, blue prints, technical maps and charts and similar items used in the production of such goods; (iii) value of material consumed, including packaging materials, in the production of such goods. (iv) value or engineering, ....

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....at the same price of ₹ 100 per piece. No notional interest on the advance received by X is includible in the transaction value. Illustration 2.- A, an assessee, manufactures and supplies certain goods as per design and specification furnished by B at a price of ₹ 10 lakhs. A takes 50% of the price as advance against these goods and there is no sale of such goods to any other buyer....