1997 (5) TMI 140 - AT - Central Excise

Summary

The dispute in the appeal related to the inclusion of licence fee and service charges in the assessable value for computation of duty for the period July 1983 to March 1985. The Tribunal held that licence fee and service charges should not be included in the assessable value as they did not enhance the value of the appellant's product. The appeal was allowed, and the impugned order was set aside.