Supreme Court · 1988 INSC 114 · Decided 20 April 1988
Collector of Central Excise, Delhi v. Kelvinator of India LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 114 · [1988] 3 S.C.R. 656
- Case number
- CIVIL APPEAL No. 727/1988
- Decided
- 20 April 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
·.~ ~ Central Excises and Salt Act, 1944: Section 4--Refrigerator- I After-sale service facility-Optional four-year warranty service contract on payment-Such charges not includible in 'assessable value' of ~-refrigerator. c The Respondents, manufacturers of refrigerators, give one year warranty period, they provide free repair and replacement for !f" defects in material and workmanship under normal use and service. They include the cost of this one year warranty in the sale price as well F D as assessable value of the refrigerator. After the free warranty period of one
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