Value of Tools and Dies Includable in Assessable Value of Excisable Goods

PGP Glass Private Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) Introduction: The recent ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad in the case between PGP Glass Private Limited and the Commissioner of Central Excise & ST sheds light on the complexities surrounding the assessment of goods, especially in the context of export. The crux of the case revolves around whether mould charges collected by PGP Glass should be considered as an additional consideration that forms part of the transaction value under Section 4 of the Cent...