https://www.taxtmi.com/caselaws?id=46871 The Supreme Court held that charges for installation and training should not be included in the assessable value of diesel engines if they were for installation. Since it was established that there was no installation, the charges were not excludable. Regarding charges for repair labor during the warranty period, the Court clarified that these charges should be included in the assessable value as they contribute to the value of the article. The Court emphasized the importance of factual findings and compulsory customer payments in determining assessable value components, setting aside the lower authorities' judgment and restoring the Commissioner's order. en-us Wed, 14 Jan 2004 00:00:00 +0530 Mon, 12 Jan 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46871 The Supreme Court held that charges for installation and training should not be included in the assessable value of diesel engines if they were for installation. Since it was established that there was no installation, the charges were not excludable. Regarding charges for repair labor during the warranty period, the Court clarified that these charges should be included in the assessable value as they contribute to the value of the article. The Court emphasized the importance of factual findings and compulsory customer payments in determining assessable value components, setting aside the lower authorities' judgment and restoring the Commissioner's order. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46871