https://www.taxtmi.com/caselaws?id=81159 Extra fitments and charges added to mopeds at the time of clearance, including rear shock absorbers, metallic painting, chrome finish and packing charges, were treated as part of the assessable value where they were not separately disclosed in the price list and were not shown to be merely bought-out items or special packing at the customer's request. However, the differential duty demand was held time barred because the department had knowledge of the material facts by 23-10-1975 but issued the show cause notice only on 5-1-1977. The penalty was sustained for breach of Rule 173Q but reduced in amount. en-us Mon, 25 Mar 1985 00:00:00 +0530 Wed, 22 Jun 2011 17:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81159 Extra fitments and charges added to mopeds at the time of clearance, including rear shock absorbers, metallic painting, chrome finish and packing charges, were treated as part of the assessable value where they were not separately disclosed in the price list and were not shown to be merely bought-out items or special packing at the customer's request. However, the differential duty demand was held time barred because the department had knowledge of the material facts by 23-10-1975 but issued the show cause notice only on 5-1-1977. The penalty was sustained for breach of Rule 173Q but reduced in amount. Case-Laws Central Excise Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81159