https://www.taxtmi.com/caselaws?id=88703 The Tribunal allowed the appeal in favor of the Appellant, setting aside the Collector's order. The Tribunal held that expenses related to sale promotion and advertisement by a third party were not attributable to the Appellant and should not be added to the assessable value. However, expenses for free warranty service were deemed relevant and included in the assessable value. Notional interest on a deposit was considered irrelevant. The case was remanded for recalculating the assessable value, including only expenses related to free warranty service, and reassessing any penalties. en-us Wed, 12 Feb 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88703 The Tribunal allowed the appeal in favor of the Appellant, setting aside the Collector's order. The Tribunal held that expenses related to sale promotion and advertisement by a third party were not attributable to the Appellant and should not be added to the assessable value. However, expenses for free warranty service were deemed relevant and included in the assessable value. Notional interest on a deposit was considered irrelevant. The case was remanded for recalculating the assessable value, including only expenses related to free warranty service, and reassessing any penalties. Case-Laws Central Excise Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88703