https://www.taxtmi.com/caselaws?id=46539 The Court upheld the decision that excise duty is payable on parts replaced during the warranty period. The appellants' argument that the sale price includes the cost of replaced parts and should not be subject to double taxation was rejected. Additionally, the contention that the value of replaced parts should be considered zero for excise duty purposes was dismissed, as warranties or incentives do not exempt goods from duty. The Court affirmed the Tribunal's ruling, finding no errors, and dismissed the appeals without costs. en-us Tue, 25 Mar 2003 00:00:00 +0530 Tue, 27 Dec 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46539 The Court upheld the decision that excise duty is payable on parts replaced during the warranty period. The appellants' argument that the sale price includes the cost of replaced parts and should not be subject to double taxation was rejected. Additionally, the contention that the value of replaced parts should be considered zero for excise duty purposes was dismissed, as warranties or incentives do not exempt goods from duty. The Court affirmed the Tribunal's ruling, finding no errors, and dismissed the appeals without costs. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46539