https://www.taxtmi.com/caselaws?id=46871 Assessable value of diesel engines includes compulsory customer payments for after-sales repair labour during the warranty period and charges incorrectly described as installation or training where no installation occurred. Genuine installation charges would be excluded from normal price, but the factual absence of installation prevents that exclusion. Service and repairs are distinct: repair expenses contributing to the article's value cannot be deducted merely because dealers provide service. The compulsory nature of the payment distinguishes it from free after-sales service. The Supreme Court set aside CEGAT's exclusion of the charges and restored the Commissioner (Appeals)' 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 Assessable value of diesel engines includes compulsory customer payments for after-sales repair labour during the warranty period and charges incorrectly described as installation or training where no installation occurred. Genuine installation charges would be excluded from normal price, but the factual absence of installation prevents that exclusion. Service and repairs are distinct: repair expenses contributing to the article's value cannot be deducted merely because dealers provide service. The compulsory nature of the payment distinguishes it from free after-sales service. The Supreme Court set aside CEGAT's exclusion of the charges and restored the Commissioner (Appeals)' order. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46871