https://www.taxtmi.com/caselaws?id=212672 The Tribunal upheld the impugned orders, confirming the inclusion of Optional Service Charges (OSC) and Rust Proof Protection Charges (RPP) in the assessable value for determining Central Excise duty. It distinguished the case from Electrolux Voltas Ltd., concluding that the charges collected at the time of sale through a composite invoice were not genuinely optional. The Tribunal rejected the limitation argument raised by the appellants and dismissed their appeals. en-us Fri, 01 Jul 2011 00:00:00 +0530 Fri, 20 Apr 2012 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212672 The Tribunal upheld the impugned orders, confirming the inclusion of Optional Service Charges (OSC) and Rust Proof Protection Charges (RPP) in the assessable value for determining Central Excise duty. It distinguished the case from Electrolux Voltas Ltd., concluding that the charges collected at the time of sale through a composite invoice were not genuinely optional. The Tribunal rejected the limitation argument raised by the appellants and dismissed their appeals. Case-Laws Central Excise Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212672