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2018 (5) TMI 1108 - AT - Central ExciseValuation - inclusion of expenses on transportation of goods manufactured by them from factory to the sales depot - Held that: - It is very simple concept of transaction value that the expenditure incurred by the manufacturer is not the additional consideration and that, if an additional amount in addition to the transaction value is received from the buyer by the manufacturer then such amount is treated as additional consideration and only such amount qualifies for demand of differential Central Excise duty - amount need not be included in the assessable value - appeal allowed - decided in favor of appellant.
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