https://www.taxtmi.com/caselaws?id=125311 The Tribunal held that charges for after-sales services, specifically for fixing ceramic fibers, should not be included in the assessable value of Wool Fibre manufactured by the appellant. The services provided were distinct from the manufacturing process and were not universally offered but only provided upon customer request with separate payments. Previous case law supported excluding charges for separate activities from the assessable value. As a result, the impugned order was set aside, and the appeals were allowed in favor of the appellants, clarifying the treatment of after-sales service charges in determining assessable value. en-us Wed, 01 Oct 2008 00:00:00 +0530 Tue, 29 Aug 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125311 The Tribunal held that charges for after-sales services, specifically for fixing ceramic fibers, should not be included in the assessable value of Wool Fibre manufactured by the appellant. The services provided were distinct from the manufacturing process and were not universally offered but only provided upon customer request with separate payments. Previous case law supported excluding charges for separate activities from the assessable value. As a result, the impugned order was set aside, and the appeals were allowed in favor of the appellants, clarifying the treatment of after-sales service charges in determining assessable value. Case-Laws Central Excise Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125311