Royalty Payments for 'NOVINO' Brand Not Additional Consideration in Excise Valuation, No Value Addition Needed.

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....Valuation - Inclusion of royalty amount - when the assessee is paying the royalty to LNL (buyer) and that too for using the brand name `NOVINO' which belongs to the buyer, the question of treating the same as "additional consideration" - No addition to the value - SC....