2003 (2) TMI 302 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai dealt with the inclusion of charges for engineering and technical know-how in the assessable value of goods manufactured by the appellant. The tribunal found that the charges related to erection and commissioning at the buyer's site, not pre-manufacturing activities, and therefore should not be included in the assessable value. The appeal was allowed, and the impugned order was set aside.