https://www.taxtmi.com/caselaws?id=83605 The Tribunal ruled in favor of the appellants, excluding fixation/application charges from the assessable value of goods as they were deemed optional and not compulsory. However, the decision upheld the inclusion of trade discounts in the assessable value, emphasizing the need for evidence to justify varying discount rates. Additionally, cost forwarding charges were upheld in the assessable value due to the lack of evidence proving they were transport charges. The judgment largely favored the taxing authorities' decisions, except for the exclusion of fixation/application charges based on their optional nature. en-us Mon, 26 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83605 The Tribunal ruled in favor of the appellants, excluding fixation/application charges from the assessable value of goods as they were deemed optional and not compulsory. However, the decision upheld the inclusion of trade discounts in the assessable value, emphasizing the need for evidence to justify varying discount rates. Additionally, cost forwarding charges were upheld in the assessable value due to the lack of evidence proving they were transport charges. The judgment largely favored the taxing authorities' decisions, except for the exclusion of fixation/application charges based on their optional nature. Case-Laws Central Excise Mon, 26 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83605