https://www.taxtmi.com/caselaws?id=272316 The tribunal held that "Mastering Charges" collected by manufacturers of self-adhesive holograms were rightly included in the assessable value for excise duty as they were specifically attributable to the holograms produced for clients. The charges for developing masters with an indefinite life span were deemed liable for inclusion in the assessable value as they were additional consideration for the holograms. The demand for excise duty was restricted to the normal period due to the lack of specific examination of issues related to the assessable value, emphasizing the importance of thorough investigations to sustain demands for extended periods. en-us Tue, 18 Aug 2015 00:00:00 +0530 Tue, 03 May 2016 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272316 The tribunal held that "Mastering Charges" collected by manufacturers of self-adhesive holograms were rightly included in the assessable value for excise duty as they were specifically attributable to the holograms produced for clients. The charges for developing masters with an indefinite life span were deemed liable for inclusion in the assessable value as they were additional consideration for the holograms. The demand for excise duty was restricted to the normal period due to the lack of specific examination of issues related to the assessable value, emphasizing the importance of thorough investigations to sustain demands for extended periods. Case-Laws Central Excise Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272316