CESTAT rules optional after-sales charges cannot be included for valuation under Central Excise Act

The Appellate Tribunal CESTAT, Mumbai held that optional after-sales service charges for four years cannot be included for valuation under Section 4A of the Central Excise Act, 1944. The Department's appeal was dismissed.

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The Appellate Tribunal CESTAT, Mumbai decided that after-sales service charges for four years, being optional, cannot be included for valuation under Section 4A of the Central Excise Act, 1944. The Department's appeal was rejected.

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