https://www.taxtmi.com/caselaws?id=86226 The court held that the 'Dharmada' amount collected along with the price of excisable goods is not liable to be included in the assessable value for duty calculation. It emphasized that 'Dharmada' is a payment for charitable purposes and not part of the price or a surcharge on the price, aligning with the Supreme Court's interpretation. The Tribunal's consistent application of this interpretation since 1987 was upheld, leading to the dismissal of the appeals. The judgment provides clarity on the treatment of 'Dharmada' in duty calculation and taxable turnover, affirming its distinct charitable nature separate from the price of goods. en-us Wed, 24 Jan 1996 00:00:00 +0530 Tue, 16 Aug 2011 15:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86226 The court held that the 'Dharmada' amount collected along with the price of excisable goods is not liable to be included in the assessable value for duty calculation. It emphasized that 'Dharmada' is a payment for charitable purposes and not part of the price or a surcharge on the price, aligning with the Supreme Court's interpretation. The Tribunal's consistent application of this interpretation since 1987 was upheld, leading to the dismissal of the appeals. The judgment provides clarity on the treatment of 'Dharmada' in duty calculation and taxable turnover, affirming its distinct charitable nature separate from the price of goods. Case-Laws Central Excise Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86226