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TMI Blog1981 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... n the financial year 1978-79 and had actually cleared Aluminium doors and windows classifiable under item 68 of the C.E.T. of the total value of ₹ 19,15,931.48 and, therefore, they were required to pay duty on their clearances over and above ₹ 15 lakhs (the exemption granted under Notification No. 89/79, dated 1-3-1979). 3. The Officers had also noticed that the appellants had charged ₹ 3,81,355.22 P. as "installation charges" and since installation was a prerequisite in sales of the aforementioned goods, the Collector in his order has held that the said "installation charges" were also part of the assessable value. 4. Since the appellants were also required to take out a Central Excise licence with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi on 24-8-1981 through Shri R.K. Jain, Excise Consultant. 10. While elaborating the submissions made in the written memorandum of appeal the Consultant also produced various sale invoices showing that the "installation charges" were charged separately in the bills and were not in built' in the value of the goods supplied to the customers. With the help of these invoices he was also able to establish that the `'installation charges" could never be uniform because they would depend upon the exact type of work done by them on site, in installing the windows and doors. 11. At the end of the hearing the Consultant also submitted a written memorandum of arguments which has been taken on the record. 12. The Board has caref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he market and affixed with the door and window frames is to be included in the assessable value of the windows and doors. 17. Since the glass panels used are purchased from the market, these have to be treated as duty paid, therefore, further levy of duty on the value of glass panels would amount to double taxation, which is not tenable. 18. The Board, accordingly orders that while verifying each and every invoice as already ordered in this order, the Collector should ensure that value of glass panels bought from market should be deducted from what he ultimately decides as the assessable value. 19. Since the appellants were required to take out a Central Excise licence to manufacture goods falling under Item 68 of C.E.T. a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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