1998 (4) TMI 229 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where an appellant, engaged in manufacturing electroplating machinery, was found to have collected charges for designing, development, consultancy, erection, and commissioning over and above the invoice price. The tribunal set aside the order related to commissioning charges, directed deduction of the same from the assessable value, and remanded the case for redetermination of assessable value and differential duty. The confiscation order and penalty imposed were also set aside. The appeal was allowed.