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2010 (12) TMI 1021 - CESTAT, MUMBAIValue of accessories in the assessable value - Demand of duty and penalty with penalty on Director of the respondent unit - erection and commissioning charges and the value of accessories - there is a reference in the show-cause notice to the SCADA type system and inclusion of additional consideration towards supply of accessories, erection and commissioning charges - Held that:- Department had sought for inclusion of installation, erection and commissioning charges and not as charges for completing the product. Therefore, the Commissioner (Appeals) has rightly disallowed the inclusion of such installation charges as per Sl.No. 10 of the Board’s Circular, Revenue could not produce any evidence that accessories supplied were integral or essential part of the product supplied by the respondent to their customers, no infirmity in the impugned order-in-appeal, the same is upheld and the appeals which are devoid of merit are dismissed.
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