https://www.taxtmi.com/caselaws?id=117582 The Tribunal ruled in favor of the appellant, holding that extended warranty charges should not be included in the assessable value of cars for excise duty purposes. The Tribunal emphasized the separate nature of the extended warranty scheme from the sale of cars, stating that services not directly related to the sale should not be considered part of the assessable value. The judgment underscored the necessity of a direct connection between additional services and the sale transaction to warrant inclusion in the assessable value, setting aside the duty demand of over Rs. 18 crores. en-us Tue, 16 May 2006 00:00:00 +0530 Mon, 25 Jun 2012 11:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117582 The Tribunal ruled in favor of the appellant, holding that extended warranty charges should not be included in the assessable value of cars for excise duty purposes. The Tribunal emphasized the separate nature of the extended warranty scheme from the sale of cars, stating that services not directly related to the sale should not be considered part of the assessable value. The judgment underscored the necessity of a direct connection between additional services and the sale transaction to warrant inclusion in the assessable value, setting aside the duty demand of over Rs. 18 crores. Case-Laws Central Excise Tue, 16 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117582