https://www.taxtmi.com/caselaws?id=73426 The Tribunal held that the four-year service contract charge should not be included in the value of Refrigerators for central excise duty assessment. It found that the service charge was optional, not essential for initial marketability, and buyers had the choice to enter into the contract. The Tribunal rejected the department's argument that the service charge was compulsory, emphasizing the voluntary nature of the contract for consumers. Consequently, the Tribunal set aside the impugned order-in-appeal and allowed all 13 appeals in favor of the appellants, providing consequential relief. en-us Fri, 20 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73426 The Tribunal held that the four-year service contract charge should not be included in the value of Refrigerators for central excise duty assessment. It found that the service charge was optional, not essential for initial marketability, and buyers had the choice to enter into the contract. The Tribunal rejected the department's argument that the service charge was compulsory, emphasizing the voluntary nature of the contract for consumers. Consequently, the Tribunal set aside the impugned order-in-appeal and allowed all 13 appeals in favor of the appellants, providing consequential relief. Case-Laws Central Excise Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73426