https://www.taxtmi.com/caselaws?id=72380 The Tribunal ruled in favor of the respondents, dismissing the appeals brought by the Department. Maintenance and service charges were excluded from the assessable value, following the Collector (Appeals) decision. Rental charges were also excluded based on the Appellate Tribunal's reliance on the Premier Oxygen case. Deductions under Section 4(4)(d)(i) for packing costs were deemed permissible as justified by the respondents. The Department's allegations of recovery exceeding actual packing costs were dismissed due to lack of evidence. The Collector of Central Excise's orders were upheld, affirming the respondents' position on the disputed issues. en-us Fri, 07 Mar 1986 00:00:00 +0530 Thu, 19 May 2011 10:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72380 The Tribunal ruled in favor of the respondents, dismissing the appeals brought by the Department. Maintenance and service charges were excluded from the assessable value, following the Collector (Appeals) decision. Rental charges were also excluded based on the Appellate Tribunal's reliance on the Premier Oxygen case. Deductions under Section 4(4)(d)(i) for packing costs were deemed permissible as justified by the respondents. The Department's allegations of recovery exceeding actual packing costs were dismissed due to lack of evidence. The Collector of Central Excise's orders were upheld, affirming the respondents' position on the disputed issues. Case-Laws Central Excise Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72380