https://www.taxtmi.com/caselaws?id=109701 The Tribunal allowed the appeal in favor of the Department, setting aside the Collector (Appeals)' order that isomerisation charges should not be included in the assessable value of goods. The Tribunal held that the isomerised tubes, which enhanced the marketability of the product, were specifically requested by the buyer at a higher price inclusive of isomerisation charges. Therefore, the higher value, including the charges, should be subject to duty, despite the goods not returning to the factory after the process. The respondent's cross-objection was also disposed of accordingly. en-us Fri, 03 Oct 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109701 The Tribunal allowed the appeal in favor of the Department, setting aside the Collector (Appeals)' order that isomerisation charges should not be included in the assessable value of goods. The Tribunal held that the isomerised tubes, which enhanced the marketability of the product, were specifically requested by the buyer at a higher price inclusive of isomerisation charges. Therefore, the higher value, including the charges, should be subject to duty, despite the goods not returning to the factory after the process. The respondent's cross-objection was also disposed of accordingly. Case-Laws Central Excise Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109701