9911796707
TMI Blog1999 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian Aluminium Co. Ltd. are manufacturers of aluminium and aluminium extrusions. The dispute in the present case is about the valuation of aluminium extrusions manufactured for certain buyers. For the manufacture of aluminium extrusions, special dies are required to be manufactured. The appellants charge in those cases tooling charges/part die cost for cutting such dies. The need for cutting su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price full consideration for the sale. 2. The appellants resist the addition on the ground that the part die cost are not collected in all cases, the appellants sell identical extrusions to other buyers without charging any tooling charges, the dies themselves are classifiable to duty (though exempt under Notification 321/77) a die could be used for several years and there is no way that a spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are exclusive to themselves. Therefore, it is clear that these payments are a consideration over and above the agreed price for the extrusions. Rule 5 of the Central Excise Valuation Rules covers such consideration. It reads : - Where the excisable goods are sold in the circumstances specified in clause (a) of sub-section (1) of Section 4 of the Act except that the price is not the sole consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration is to be added to the price in all circumstances. The appellants submission that no specific amount could be added to the assessable value of extrusions representing the proportionate value per ton of extrusions is also no ground for excluding the additional consideration. Apportioning the part die cost to per ton of extrusion is merely a matter to be settled according to accounting princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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