https://www.taxtmi.com/caselaws?id=211293 Optional warranty and after-sales service charges collected separately from buyers were held not includible in the assessable value for central excise valuation, because the charges were optional, separately billed, and already covered by binding precedent in the assessee's own earlier period. Applying that precedent under Section 4A of the Central Excise Act, 1944, the Tribunal declined to take a different view and rejected the Revenue's challenge. The operative effect was that such separately charged post-sale service amounts were excluded from assessable value. en-us Thu, 25 Aug 2011 00:00:00 +0530 Tue, 13 Mar 2012 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211293 Optional warranty and after-sales service charges collected separately from buyers were held not includible in the assessable value for central excise valuation, because the charges were optional, separately billed, and already covered by binding precedent in the assessee's own earlier period. Applying that precedent under Section 4A of the Central Excise Act, 1944, the Tribunal declined to take a different view and rejected the Revenue's challenge. The operative effect was that such separately charged post-sale service amounts were excluded from assessable value. Case-Laws Central Excise Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211293