TCS not part of assessable value for Excise Duty; not considered additional buyer-seller consideration.

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....Valuation - inclusion of TCS collected from the buyer over and above the price of the goods - In the present case the TCS is collected not as a additional consideration but explicitly as tax and same is deposited to the income tax department, therefore, it cannot be said that the amount of TCS belongs to the appellant - the amount of TCS cannot be considered as additional consideration flowing from the buyer to the appellant accordingly, the same is not includable in the assessable value for charging Excise Duty - AT....