https://www.taxtmi.com/caselaws?id=1341 The Tribunal held that optional warranty charges collected by the assessee should not be included in the assessable value of cars for central excise duty purposes. The decision was based on the precedent set in a previous case involving Maruti Udyog Ltd., where it was established that extended warranty charges are separate transactions from the sale of cars to dealers. The Tribunal found the transactions in the present case to be identical to the Maruti Udyog case and therefore allowed the appeals, setting aside the impugned orders. en-us Mon, 03 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1341 The Tribunal held that optional warranty charges collected by the assessee should not be included in the assessable value of cars for central excise duty purposes. The decision was based on the precedent set in a previous case involving Maruti Udyog Ltd., where it was established that extended warranty charges are separate transactions from the sale of cars to dealers. The Tribunal found the transactions in the present case to be identical to the Maruti Udyog case and therefore allowed the appeals, setting aside the impugned orders. Case-Laws Central Excise Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1341