https://www.taxtmi.com/caselaws?id=51712 The Appellate Tribunal CEGAT, Mumbai held that training charges should not be included in the assessable value of computers as they do not enhance their value. The decision overturned the Commissioner (Appeals) ruling based on the lack of direct impact of training on the marketability of computers. en-us Thu, 27 Jun 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51712 The Appellate Tribunal CEGAT, Mumbai held that training charges should not be included in the assessable value of computers as they do not enhance their value. The decision overturned the Commissioner (Appeals) ruling based on the lack of direct impact of training on the marketability of computers. Case-Laws Central Excise Thu, 27 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51712