https://www.taxtmi.com/caselaws?id=94593 Post-sale warranty or repair charges recovered for compressors were treated as outside the assessable value where the arrangement was optional, buyers did not uniformly use the facility, and the department failed to rebut that character. For the earlier period, the demand was held barred by limitation because the forwarding letter with the price list disclosed the reduced prices, limited warranty period, and chargeable repairs, thereby supplying the essential facts required under Rule 73C of the Central Excise Rules, 1944. The discussion states that no further legal disclosure obligation was shown and the appeal succeeded in full. en-us Tue, 28 Nov 1995 00:00:00 +0530 Fri, 02 Dec 2011 12:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94593 Post-sale warranty or repair charges recovered for compressors were treated as outside the assessable value where the arrangement was optional, buyers did not uniformly use the facility, and the department failed to rebut that character. For the earlier period, the demand was held barred by limitation because the forwarding letter with the price list disclosed the reduced prices, limited warranty period, and chargeable repairs, thereby supplying the essential facts required under Rule 73C of the Central Excise Rules, 1944. The discussion states that no further legal disclosure obligation was shown and the appeal succeeded in full. Case-Laws Central Excise Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94593