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2017 (12) TMI 71 - AT - Central ExciseValuation - erection / installation charges - Held that: - there is no allegation or evidence put forth that the buyers were liable to pay to, or on behalf of assessee, by reason of, or in connection with the sale, the purported amounts alleged by the department as erection and installation charges - strictly following the interpretation of definition “ transaction value” in Section 4 (3) (d) ibid., additions on the alleged score of erection / installation cannot be sustained. Board’s clarification cannot override a legal provision of the statute. Appeal allowed - decided in favor of appellant.
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