2011 (3) TMI 629

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..... ever applicable meaning thereby that these charges are not condition precedent to the sale - In some cases after the clearance from the factory on payment of duty at the request of the buyer the Respondents undertaken the installation of the transformer as these charges are optional therefore such charges are not includible in the assessable value of the transformer - Decided in favour of assessee .....

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..... handling charges and charges for proper placement of transformer on the plinth are includible in the assessable/transaction value as per the provisions of Section 4(1)(a) of Central Excise Act. We find that in the sale contract under the column price mentioned that extra charges for placement of transformer on the plinth is Rs. 15, 000/- (Rupees Fifteen Thousand only) per unit whenever applicable .....

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