Non-reimbursed transportation costs of inputs must be included in Central Excise transaction value for assessable value.

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....Valuation - includibility - non-reimbursed portion of the cost of transportation of inputs - If there is some additional consideration for sale, then such additional consideration also has to be included to the transaction value to determine the assessable value. This is precisely what the appellant had done. The Department cannot add separately all the costs incurred by the appellant which have not been reimbursed by the buyer in addition to the price. - AT....