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2023 (8) TMI 1044 - AT - Central ExciseValuation - amount collected by the appellant from customers as mould charges (recovered separately) - additional consideration or not - should form part of the transaction value, as per Section 4 of Central Excise Act, 1944 or not - HELD THAT:- From the legal provision of Section 4 of Central Excise Act, 1944 read with Rule 6 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000, it can be seen that the value of tools, dies, moulds, drawings etc. used in production of excisable goods need to form the part of assessable value. In this case, there is no denying the fact that appellant has been collecting mould charges from the buyers of his product and therefore we hold that the amount of mould charges collected by the appellant forms an additional consideration flowing through the appellant and therefore the same need to be included in the assessable value of excisable goods. As per the provision of Central Excise law, the excisable goods first need to be assessed as per provisions of the Section 4 of Central Excise Act, 1944 read with Rule 6 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000. It is irrelevant whether the goods have been cleared for domestic use for the export purpose. The legally provided scheme of assessment of the goods needs to be followed while clearing the goods even if they are meant for export. The mould charges recovered from the buyers need to be included in the assessable value and therefore, there are no legal lacunae in the impugned order-in-original and thus, there is no merit in the appeals - appeal dismissed.
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