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2015 (10) TMI 2281 - SUPREME COURT

2015 (10) TMI 2281 - SUPREME COURT - 2015 (324) E.L.T. 637 (SC) - Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included for determining the assessable value - Held that:- On the facts of this case, while coming to the aforesaid conclusion, the CESTAT has relied upon the judgments of this court in 'PSI Data System Ltd. v. Collector' [1996 (12) TMI 47 - SUPREME COURT OF INDIA], 'Mitt .....

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d post clearance (that too, after the supply of equipment) in respect of installation, etc., could not have been taken into consideration in the facts of the present case as noted by the CESTAT. - No merit in appeal - Decided against Revenue. - Civil Appeal No. 1519/2007 - Dated:- 29-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. P. K. Pillai, Sr. Adv., Mr. Ajay Sharma, Adv., Mr. Arijit Prasad, Adv., Mr. G. Tushar Rao, Adv. And Mr. B. Krishna Prasad, Adv. F .....

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mbled form for the purpose of convenient transportation to the site of their customers, where such machinery is assembled and installed. The assessee has been supplying the machinery in unassembled form and is assembling and not installing at buyer's place on contract basis and recovering the contract price by raising invoice. The Department wanted to add certain cost incurred towards installation, erection, etc., for arriving at the transaction value. This was so done by the Commissioner in .....

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