Any additional payment over & above invoice value includible in transaction value: SC

Commissioner of Central Excise, Customs And Service Tax Vs. Cera Boards And Doors (Supreme Court) In fine, these appeals are disposed of, confirming the impugned orders of CESTAT setting aside the Orders ­in­Original passed by the Adjudicating Authorities and remanding the matters back for re­adjudication. However, while carrying out the exercise of re­adjudication, the Adjudicating Authorities should keep in mind the principles enumerated hereunder: A. Cases where the period of assessment is prior to 01.07.2000 I. First ascertain the price at which such goods are ordinarily sold by the as...