https://www.taxtmi.com/caselaws?id=86313 The Tribunal allowed the appeal for remand, setting aside the lower authority's decision on the demand of duty based on charity amounts in the invoice. The appellant was granted an opportunity to provide evidence, specifically customer affidavits and proof of prevailing trade practices regarding charity collections, to support their claim that the charity amounts were voluntarily paid. The Tribunal emphasized the importance of substantiating these voluntary payments to impact the assessable value, highlighting the need for supporting documentation beyond customer letters. en-us Fri, 20 Dec 1996 00:00:00 +0530 Tue, 23 Aug 2011 18:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86313 The Tribunal allowed the appeal for remand, setting aside the lower authority's decision on the demand of duty based on charity amounts in the invoice. The appellant was granted an opportunity to provide evidence, specifically customer affidavits and proof of prevailing trade practices regarding charity collections, to support their claim that the charity amounts were voluntarily paid. The Tribunal emphasized the importance of substantiating these voluntary payments to impact the assessable value, highlighting the need for supporting documentation beyond customer letters. Case-Laws Central Excise Fri, 20 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86313