https://www.taxtmi.com/caselaws?id=88125 The Tribunal held that engineering service charges not directly linked to manufactured items should not be included in the assessable value under the Central Excise Act, 1944. The appellant's appeal was allowed, overturning the demand for differential duty and penalty. The judgment emphasized the importance of accurately determining components contributing to the value of goods, distinguishing between services related to plant layout and those tied to manufactured items. en-us Wed, 07 Jan 1998 00:00:00 +0530 Thu, 15 Sep 2011 12:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88125 The Tribunal held that engineering service charges not directly linked to manufactured items should not be included in the assessable value under the Central Excise Act, 1944. The appellant's appeal was allowed, overturning the demand for differential duty and penalty. The judgment emphasized the importance of accurately determining components contributing to the value of goods, distinguishing between services related to plant layout and those tied to manufactured items. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88125