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2016 (10) TMI 227 - AT - Central ExciseValuation - Transaction value under Section 4 of Central Excise Act, 1944 - whether an amount charged over and above the sale price shown in central excise invoice as erection and commission charge is includable in the assessable value or otherwise? - Held that: - the issue is no more res integra as identical issue in the case of Petals Engineers Pvt Ltd. Versus Commissioner of Customs & Central Excise, Goa [2016 (3) TMI 570 - CESTAT MUMBAI] is decided where it was held that erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but for independent and distinct identified activity - appeal allowed - decided in favor of appellant.
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