https://www.taxtmi.com/caselaws?id=85827 The Tribunal disposed of 11 appeals by M/s. Nichrome Metal Works concerning the assessable value of goods manufactured and cleared by the assessee. The issue revolved around the deductibility of various charges such as loading and forwarding, unloading, installation, warranty, and cost of bought-out items. The Collector (Appeals) upheld the disallowance of these charges, considering them as after-sale services and marketing expenses. The Tribunal ruled that loading and forwarding charges within the factory are includible, while charges incurred outside the factory, installation and commissioning charges at the customer's site, warranty charges, and cost of bought-out items enriching the value of goods are also to be included in the assessable value. en-us Tue, 24 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85827 The Tribunal disposed of 11 appeals by M/s. Nichrome Metal Works concerning the assessable value of goods manufactured and cleared by the assessee. The issue revolved around the deductibility of various charges such as loading and forwarding, unloading, installation, warranty, and cost of bought-out items. The Collector (Appeals) upheld the disallowance of these charges, considering them as after-sale services and marketing expenses. The Tribunal ruled that loading and forwarding charges within the factory are includible, while charges incurred outside the factory, installation and commissioning charges at the customer's site, warranty charges, and cost of bought-out items enriching the value of goods are also to be included in the assessable value. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85827