TMI Blog2008 (7) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This is an appeal against the order of the Commissioner (Appeals) No. 157/CE/Appl/KNP/04 dated 15-5-2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant is engaged in the manufacture of high quality and sophisticated engineering electronic and electrical equipment which are supplied to various projects on contract basis. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Some of the customers placed separate orders for supervision of erection and commissioning work. The actual work of erection and commissioning was carried out by independent contractors. The charges of supervision, erection and commissioning are not includible in the assessable value. He relies on the decision of the Hon ble Supreme Court in the case of Thermax Limited v. Collector of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioning charges for which the appellants had separately charged from its customers could be legally included in the assessable value of the goods, namely, the Boiler manufactured and supplied by the appellants. Or, to put it differently, whether the installation and commissioning charges are eligible to excise duty? This controversy stands concluded by two decisions of this Court. 12. In coming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessable value of the goods supplied by the appellants are not correct and are liable to be set aside. Since we are disposing of these appeals on merits on coming to the conclusion that the installation and commissioning charges could not be included in the value of the goods, the question of limitation relating to the show cause notice issued under Rule 9(2) read with Section 11A of the Act for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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