https://www.taxtmi.com/caselaws?id=74701 The Tribunal majority upheld the inclusion of after-sale servicing and repairing expenses beyond the warranty period in the assessable value, citing marketability enhancement. Dissenting opinion argued against inclusion. Time-barred demands were limited to six months due to lack of fraud findings. Installation charges were included in assessable value, but potential deduction of transportation charges allowed with proper proof. The appeal was partly allowed, directing recalculating and refunding any excess amounts collected. en-us Mon, 18 May 1987 00:00:00 +0530 Wed, 20 Apr 2016 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74701 The Tribunal majority upheld the inclusion of after-sale servicing and repairing expenses beyond the warranty period in the assessable value, citing marketability enhancement. Dissenting opinion argued against inclusion. Time-barred demands were limited to six months due to lack of fraud findings. Installation charges were included in assessable value, but potential deduction of transportation charges allowed with proper proof. The appeal was partly allowed, directing recalculating and refunding any excess amounts collected. Case-Laws Central Excise Mon, 18 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74701