https://www.taxtmi.com/caselaws?id=378142 Amounts collected as dharmada from customers were held not to form part of the assessable value for central excise duty where they were separately collected as charitable donations and credited to charity. The Court applied the earlier binding decision in the connected matter and rejected the Revenue's contention that such collections were part of the transaction value for valuation purposes. Dharmada was therefore excluded from assessable value, and the Revenue's appeal failed. en-us Tue, 09 Apr 2019 00:00:00 +0530 Sat, 22 Jun 2019 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378142 Amounts collected as dharmada from customers were held not to form part of the assessable value for central excise duty where they were separately collected as charitable donations and credited to charity. The Court applied the earlier binding decision in the connected matter and rejected the Revenue's contention that such collections were part of the transaction value for valuation purposes. Dharmada was therefore excluded from assessable value, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378142