https://www.taxtmi.com/caselaws?id=1508 Charges for fixing, servicing, installation and packing of exempt fire extinguishers could not be added to the assessable value of dutiable refills merely because they were recovered together, but amounts collected in relation to the refills themselves, including filling, testing and packing, remained includible in valuation. The valuation was therefore required to be re-quantified by separating impermissible charges linked to exempt goods from charges attributable to the dutiable refills. The existing penalty finding was set aside and the issue of penalty was remitted to the Original Authority for fresh determination on liability and quantum. en-us Wed, 28 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1508 Charges for fixing, servicing, installation and packing of exempt fire extinguishers could not be added to the assessable value of dutiable refills merely because they were recovered together, but amounts collected in relation to the refills themselves, including filling, testing and packing, remained includible in valuation. The valuation was therefore required to be re-quantified by separating impermissible charges linked to exempt goods from charges attributable to the dutiable refills. The existing penalty finding was set aside and the issue of penalty was remitted to the Original Authority for fresh determination on liability and quantum. Case-Laws Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1508