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2010 (5) TMI 749 - AT - Central ExciseValuation - erection and commissioning charges - includibility - whether the erection and commissioning charges collected by the assessee from their buyers in respect of the goods (electro chlorinator) supplied to the latter from 1-7-2000 to 31-12-2001 are liable to be included in the assessable value of the goods? - Held that: - the erection/commissioning charges were collected by the appellant independently of the sale of the goods inasmuch as the Revenue has not placed anything on record to show that such charges were collected by reason of, or in connection with, the sale - the decision of the lower authorities to include the said charges in the assessable value of the goods cannot be sustained - appeal allowed - decided in favor of assessee.
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