https://www.taxtmi.com/caselaws?id=94353 The appeal centered on whether the "commitment charge" collected by the respondent from buyers should be included in the assessable value for duty calculation. The Tribunal upheld the decision of the adjudicating authority, ruling that the charge constituted liquidated damages for breach of contract and should not be considered part of the price for duty calculation. Citing relevant precedents, the Tribunal dismissed the appeal, affirming that the commitment charge was not to be included in the duty assessment. en-us Fri, 13 Feb 1998 00:00:00 +0530 Mon, 21 Nov 2011 17:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94353 The appeal centered on whether the "commitment charge" collected by the respondent from buyers should be included in the assessable value for duty calculation. The Tribunal upheld the decision of the adjudicating authority, ruling that the charge constituted liquidated damages for breach of contract and should not be considered part of the price for duty calculation. Citing relevant precedents, the Tribunal dismissed the appeal, affirming that the commitment charge was not to be included in the duty assessment. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94353