https://www.taxtmi.com/caselaws?id=40855 Separately collected service charges on ex-factory sales were treated as outside the assessable value for duty because the evidence showed they were not included in the sale price and were shown separately when collected. On that basis, amounts recovered separately from the ex-factory price did not form part of the assessable value. The revision was allowed in favour of the assessee. en-us Sat, 06 Aug 1977 00:00:00 +0530 Sat, 15 May 2010 13:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40855 Separately collected service charges on ex-factory sales were treated as outside the assessable value for duty because the evidence showed they were not included in the sale price and were shown separately when collected. On that basis, amounts recovered separately from the ex-factory price did not form part of the assessable value. The revision was allowed in favour of the assessee. Case-Laws Central Excise Sat, 06 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40855