https://www.taxtmi.com/caselaws?id=368931 The Tribunal upheld the order of the Commissioner of Central Excise (Appeals) regarding the inclusion of 'optional service charges and rustproof protection charges' in the 'maximum retail price' for assessment. It was determined that these charges were optional and not contractually binding on every purchaser, leading to the dismissal of the Revenue's appeal. The Tribunal emphasized the lack of evidence supporting the alteration of marked prices or a mandatory obligation for purchasers to opt for the additional charges, ultimately ruling against the inclusion of these charges in the assessable value. en-us Fri, 12 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368931 The Tribunal upheld the order of the Commissioner of Central Excise (Appeals) regarding the inclusion of 'optional service charges and rustproof protection charges' in the 'maximum retail price' for assessment. It was determined that these charges were optional and not contractually binding on every purchaser, leading to the dismissal of the Revenue's appeal. The Tribunal emphasized the lack of evidence supporting the alteration of marked prices or a mandatory obligation for purchasers to opt for the additional charges, ultimately ruling against the inclusion of these charges in the assessable value. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368931