https://www.taxtmi.com/caselaws?id=88061 Feasibility charges, system analysis or designing charges, and service charges were treated as potentially similar to consultancy and demonstration charges already excluded from assessable value, but the basis for distinguishing them was not clearly explained. The optional nature of the feasibility charges was not examined on merits, and the nexus of the disputed charges with design or marketability was not properly analysed in light of the applicable case law. The matter was therefore remanded to the Adjudicating Authority for fresh consideration of the three items on the merits after allowing the assessee to substantiate its claim. en-us Mon, 01 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88061 Feasibility charges, system analysis or designing charges, and service charges were treated as potentially similar to consultancy and demonstration charges already excluded from assessable value, but the basis for distinguishing them was not clearly explained. The optional nature of the feasibility charges was not examined on merits, and the nexus of the disputed charges with design or marketability was not properly analysed in light of the applicable case law. The matter was therefore remanded to the Adjudicating Authority for fresh consideration of the three items on the merits after allowing the assessee to substantiate its claim. Case-Laws Central Excise Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88061