2008 (10) TMI 516

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....r the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Short issue involved in the present appeal is as to whether the charges collected from some of the buyers, which are admittedly in the nature of after sales service for fixing of ceramic fibres at their customer's end for insulation purpose, are required to be added in the assessable valu....

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....he same. 3. The lower authorities have held that after change in the definition of assessable value, the entire transaction value has to be taken into consideration. 4. Tribunal in case of M/s. Rhino Machines (P) Ltd. v. CCE, Vadodara, 2005 (181) E.L.T. 63 (Tri.-Mumbai), has held that the goods to be assessed in the form in which cleared from the factory and subsequent activities o....