https://www.taxtmi.com/caselaws?id=83847 Amounts clearly identifiable as consideration for delayed payment of the price were treated as outside the assessable value because they remained linked to the price recovery mechanism rather than constituting separate value additions. The Tribunal followed its earlier decision in the assessee's own case and accepted that the unusual flat-rate collection pattern did not change the character of the charge, especially where the lower authorities had found it to be attributable to delayed payment and nothing else. On that basis, the delayed-payment charges were not includible in assessable value under the Central Excise valuation rules. en-us Fri, 25 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 12:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83847 Amounts clearly identifiable as consideration for delayed payment of the price were treated as outside the assessable value because they remained linked to the price recovery mechanism rather than constituting separate value additions. The Tribunal followed its earlier decision in the assessee's own case and accepted that the unusual flat-rate collection pattern did not change the character of the charge, especially where the lower authorities had found it to be attributable to delayed payment and nothing else. On that basis, the delayed-payment charges were not includible in assessable value under the Central Excise valuation rules. Case-Laws Central Excise Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83847