https://www.taxtmi.com/caselaws?id=206724 Outward handling charges and separately collected charges for placing transformers on the plinth were not includible in the assessable value where the sale contract treated them as optional extras payable only when applicable. Because the placement activity was undertaken after clearance at the buyer's request and was not a condition precedent to sale, it did not form part of the manufactured goods' assessable value under Section 4(1)(a) of the Central Excise Act, 1944. The resulting demand and penalty were not sustainable. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 23 Aug 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206724 Outward handling charges and separately collected charges for placing transformers on the plinth were not includible in the assessable value where the sale contract treated them as optional extras payable only when applicable. Because the placement activity was undertaken after clearance at the buyer's request and was not a condition precedent to sale, it did not form part of the manufactured goods' assessable value under Section 4(1)(a) of the Central Excise Act, 1944. The resulting demand and penalty were not sustainable. Case-Laws Central Excise Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206724