https://www.taxtmi.com/circulars?id=7277 Optional warranty fees collected by a manufacturer from a wholesale purchaser are includible in the assessable value under the Central Excise Act, following the Supreme Court's principles on after sales service charges. The Law Ministry confirmed that such charges fall within assessable value computation. Prior departmental instructions permitting exclusion have been superseded, but assessments already finalised under the earlier instruction will not be reopened. en-us Mon, 14 Apr 1986 00:00:00 +0530 Thu, 09 Jul 2009 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7277 Optional warranty fees collected by a manufacturer from a wholesale purchaser are includible in the assessable value under the Central Excise Act, following the Supreme Court's principles on after sales service charges. The Law Ministry confirmed that such charges fall within assessable value computation. Prior departmental instructions permitting exclusion have been superseded, but assessments already finalised under the earlier instruction will not be reopened. Circulars Central Excise Mon, 14 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7277