https://www.taxtmi.com/caselaws?id=792025 Optional preventive maintenance charges were not includible in excise transaction value when they were separately contracted, separately charged, and not a compulsory condition of sale; the free warranty element was already part of the vehicle price, so the pre-01.04.2009 demand was unsustainable. Charges collected after 01.04.2009 by the distributor also could not be added as additional consideration under the valuation rules because they did not flow to the assessee and were not shown to be sale-linked or compulsory. If the distributor and assessee were related, valuation would have to proceed under the related-person framework rather than by adding amounts not received by the assessee. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792025 Optional preventive maintenance charges were not includible in excise transaction value when they were separately contracted, separately charged, and not a compulsory condition of sale; the free warranty element was already part of the vehicle price, so the pre-01.04.2009 demand was unsustainable. Charges collected after 01.04.2009 by the distributor also could not be added as additional consideration under the valuation rules because they did not flow to the assessee and were not shown to be sale-linked or compulsory. If the distributor and assessee were related, valuation would have to proceed under the related-person framework rather than by adding amounts not received by the assessee. Case-Laws Central Excise Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792025