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2011 (3) TMI 629 - AT - Central ExciseAssessable value of transformer - Installation and commissioning charges - the sale contract under the column price mentioned that extra charges for placement of transformer on the plinth is Rs. 15, 000/- (Rupees Fifteen Thousand only) per unit whenever applicable meaning thereby that these charges are not condition precedent to the sale - In some cases after the clearance from the factory on payment of duty at the request of the buyer the Respondents undertaken the installation of the transformer as these charges are optional therefore such charges are not includible in the assessable value of the transformer - Decided in favour of assessee.
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