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2017 (9) TMI 1174 - CESTAT CHENNAIValuation - washing machine - includibility - extended warranty service charges - Held that: - the respondents have been able to establish that the three year extended warranty period is only optional service contract with the customer and not a compulsory one. This being so, the same is not includible in the assessable value - the duty demand is less than ₹ 10 lakhs. Therefore, the appeal is not maintainable on monetary limits also - appeal dismissed - decided against Revenue.
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