Inclusion of Amount of “Dharmada” In the Assessable Value of Goods

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....e included in the assessable value under Section 4 of Central Excise Act, 1944, order dated 28-11-2002 of the Hon'ble Supreme Court in Civil Appeal Nos. 7900-7902/95 in the case of CCE, Allahabad v. M/s. Panchmukhi Engg. Works & Ors. I am directed to say that the issue whether the amount of "Dharmada" collected from the buyers by the assessee is includible in the assessable value or not has bee....