2019 (3) TMI 605

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....period from March 2006 to March 2008, Rs. 1,77,395/- for April 2008 to February 2009, Rs. 1,56,281/- for August 2010 to June 2011 and Rs. 152,163/- for July 2011 to February 2012 along with attendant interest besides imposing penalty of equal amount under rule 25 of Central Excise Rules, 2002, consequent upon recourse to rule 6 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, pertains to valuation of such goods as are supplied in durable containers provided by the customers. 2. The contention of the central excise authorities was that, akin to clearances in containers procured by the appellant, the value of the durable containers supplied by customers should also be included in the assessable value for....

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.... be treated to be the amount of money value of additional consideration flowing directly or indirectly from the buyer to the assessee in relation to sale of the goods being valued 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 of engineering, development, art work, design work and plans and sketches undertaken elsewhere than in the factory of production and necessary for the production o....