Central Excise - Assessable value - Determination of - When additional consideration is received by the manufacturers - Case of M/s. I.T.C. Ltd. - vis-a-vis - D.G.I.'s order, dated 10-4-1986 - Regarding

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..... of M/s. I.T.C. Ltd. - vis-a-vis - D.G.I.'s order, dated 10-4-1986 - Regarding Circular No. 10/88-CX.1 Dated 21-3-1988 [From F. No. 15C / 33/86-CX.1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Assessable value - Determination of - When additional consideration is rec .....

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..... has to be added to the assessable value already declared/approved in such cases. A copy of the advice given by the Law Ministry is enclosed for guidance and necessary action. Some clarification has been subsequently sought from the Law Ministry in respect of their opinion and the Law Ministry have in turn referred the matter to the Attorney General of India for his learned opinion which is awaited .....

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