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2017 (3) TMI 293 - CESTAT ALLAHABADValuation - whether the erection & commissioning charges of said Sugar Plant & Machinery at the site of customer should be included in the assessable value or not? - Held that: - similar issue decided in the case of Commissioner of Central Excise, Mumbai Versus Official Liquidator for Brimco Plastic Machinery (P) Ltd. [2015 (10) TMI 2281 - SUPREME COURT] wherein it was held that the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - appeal allowed - decided in favor of appellant.
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