https://www.taxtmi.com/caselaws?id=93994 The Tribunal clarified that goods sold from depots should be assessed based on the ex-factory price when available, without determining a separate assessable value. Deductions for equalised cash discount and interest on receivables were allowed. Charges for extended warranty, contributions to EDDAL, and sale of publicity material were not to be included in the assessable value. The case was remitted to the Assistant Commissioner for reassessment based on these rulings for the period 1994-95 and 1995-96. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93994 The Tribunal clarified that goods sold from depots should be assessed based on the ex-factory price when available, without determining a separate assessable value. Deductions for equalised cash discount and interest on receivables were allowed. Charges for extended warranty, contributions to EDDAL, and sale of publicity material were not to be included in the assessable value. The case was remitted to the Assistant Commissioner for reassessment based on these rulings for the period 1994-95 and 1995-96. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93994