Goods Valuation Must Include Additional Consideration for Price Differences u/r 6, Central Excise Valuation Rules, 2000.

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....Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License and others who did not - Rule 6 of the Central Excise Valuation Rules, 2000 - inclusion of additional consideration confirmed.....