Valuation of goods- sole consideration or not

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 July 2013 Dear Experts

Our company deals in chemical which can be use of their machine. One of the selling technique is company place machine with the customer and sold chemical at the higher price considering that cost of machine will be recover through higher margin.
Is the higher price will be consider as normal transaction value or question of sole consideration can be arise to defend the company to charge excise duty on lower price.

Please provide ur valuable input. Any case reference will be highly appreciated.