https://www.taxtmi.com/caselaws?id=111772 The Tribunal ruled in favor of the appellant, a refrigerator manufacturer, in a case concerning the inclusion of a separately recovered warranty charge in the assessable value of refrigerators. The Tribunal held that the additional payment for the four-year warranty should not be part of the assessable value, emphasizing that the terms of the written warranty document govern the transaction. Citing legal precedent and previous decisions, the Tribunal concluded that the separate warranty transaction should not be considered part of the normal value of the refrigerator, setting aside the duty demand and directing the return of the deposit made towards additional duty liability. en-us Fri, 14 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111772 The Tribunal ruled in favor of the appellant, a refrigerator manufacturer, in a case concerning the inclusion of a separately recovered warranty charge in the assessable value of refrigerators. The Tribunal held that the additional payment for the four-year warranty should not be part of the assessable value, emphasizing that the terms of the written warranty document govern the transaction. Citing legal precedent and previous decisions, the Tribunal concluded that the separate warranty transaction should not be considered part of the normal value of the refrigerator, setting aside the duty demand and directing the return of the deposit made towards additional duty liability. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111772