https://www.taxtmi.com/caselaws?id=89966 Amounts collected from customers and separately shown in invoices as charity or dharmada are not includible in the assessable value for central excise when they are earmarked solely for charitable purposes and there is no allegation that they were used otherwise. The document applies the principle that such receipts do not form part of the normal price for valuation purposes. On that basis, the demand was held unsustainable and the appeal was allowed with consequential relief. en-us Fri, 29 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89966 Amounts collected from customers and separately shown in invoices as charity or dharmada are not includible in the assessable value for central excise when they are earmarked solely for charitable purposes and there is no allegation that they were used otherwise. The document applies the principle that such receipts do not form part of the normal price for valuation purposes. On that basis, the demand was held unsustainable and the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89966