https://www.taxtmi.com/caselaws?id=86485 Separately billed training charges were held not to form part of the invoice price for central excise valuation under Notification No. 120/75, because the notification covered the price charged for the goods, excluding duty and local taxes. The mere inclusion of training charges in the invoice did not make them part of assessable value. In the absence of any allegation or proof that part of the sale price had been suppressed and recovered under another label, the charges for future training services could not be added to the assessable value. The demand based on such inclusion was therefore unsustainable. en-us Fri, 30 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86485 Separately billed training charges were held not to form part of the invoice price for central excise valuation under Notification No. 120/75, because the notification covered the price charged for the goods, excluding duty and local taxes. The mere inclusion of training charges in the invoice did not make them part of assessable value. In the absence of any allegation or proof that part of the sale price had been suppressed and recovered under another label, the charges for future training services could not be added to the assessable value. The demand based on such inclusion was therefore unsustainable. Case-Laws Central Excise Fri, 30 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86485