https://www.taxtmi.com/caselaws?id=73440 The Tribunal modified the lower orders in a case concerning various charges related to technical consultancy, training, installation, warranty, service, and software supply for computers. It was clarified that charges directly connected to the manufacturing or marketability of the computers were includible in the assessable value for tax purposes, while post-removal expenses and pure service activities were not. The Assistant Collector was instructed to verify the nature of each charge and determine assessable values accordingly, ensuring no diversion of true goods price to service charges and allowing a reasonable profit margin for service activities. en-us Thu, 17 Dec 1987 00:00:00 +0530 Tue, 31 May 2011 18:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73440 The Tribunal modified the lower orders in a case concerning various charges related to technical consultancy, training, installation, warranty, service, and software supply for computers. It was clarified that charges directly connected to the manufacturing or marketability of the computers were includible in the assessable value for tax purposes, while post-removal expenses and pure service activities were not. The Assistant Collector was instructed to verify the nature of each charge and determine assessable values accordingly, ensuring no diversion of true goods price to service charges and allowing a reasonable profit margin for service activities. Case-Laws Central Excise Thu, 17 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73440