1996 (1) TMI 232

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..... ber (T)]. - This appeal is by the department against the order of the C.C.E. (Appeals), Madras. Under the impugned order, the Collector has held that the commissioning charges could not be included for the purpose of arriving at the assessable value. 2. The learned DR pleaded that the appellants have sold the goods under a stipulation that while 80% of the value of the goods will be paid a .....

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..... as per contract, enriches its value or gives an article on its marketability in the trade because all such items are to be commissioned whether by the manufacturer or by someone else. There is no provision under sec. 4 for deducting commissioning charges, because it was never contemplated that commissioning charges are part of value of a manufactured article. If it is held that commissioning is d .....

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..... revenue's plea. Inasmuch as the excisable goods in a functional form had come into existence at the time of clearance of the goods, we hold that legally there is no basis for linking the assessable value with the charges incurred for the services rendered after the clearance of the goods. On a query from the Bench, the learned DR fairly conceded that it is not the case of the Department that some .....

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