https://www.taxtmi.com/caselaws?id=43037 The court ruled in favor of the petitioner company in Writ Petition No. 189 of 1981, stating that post-manufacturing expenses should be excluded from the assessable value. Additionally, in Writ Petition No. 211 of 1981, the court declared that maintenance charges and site service charges should also be deducted from the assessable value as they are optional services distinct from warranty obligations. The Assistant Collector's decision was set aside, and the company's revised price lists were approved with the deductions. The court directed the Assistant Collector to implement the judgment and discharge the bank guarantees provided by the petitioners. en-us Tue, 09 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43037 The court ruled in favor of the petitioner company in Writ Petition No. 189 of 1981, stating that post-manufacturing expenses should be excluded from the assessable value. Additionally, in Writ Petition No. 211 of 1981, the court declared that maintenance charges and site service charges should also be deducted from the assessable value as they are optional services distinct from warranty obligations. The Assistant Collector's decision was set aside, and the company's revised price lists were approved with the deductions. The court directed the Assistant Collector to implement the judgment and discharge the bank guarantees provided by the petitioners. Case-Laws Central Excise Tue, 09 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43037