https://www.taxtmi.com/caselaws?id=348417 The Appellate Tribunal upheld the decision that the extended warranty charges collected by the manufacturer were optional and not compulsory, thus not includible in the assessable value for duty calculation. The appeal was dismissed based on both substantive and monetary limit grounds, with the Tribunal emphasizing the optional nature of the extended warranty charges. en-us Wed, 21 Jun 2017 00:00:00 +0530 Thu, 04 Jan 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348417 The Appellate Tribunal upheld the decision that the extended warranty charges collected by the manufacturer were optional and not compulsory, thus not includible in the assessable value for duty calculation. The appeal was dismissed based on both substantive and monetary limit grounds, with the Tribunal emphasizing the optional nature of the extended warranty charges. Case-Laws Central Excise Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348417