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Commr. of Central Excise, Mumbai Versus Official Liquidator Brimco Plastic Mach. P. Ltd.

2015 (10) TMI 2281 - SUPREME COURT

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, wh .....

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UPREME COURT OF INDIA], holding that inclusion of installation, erection and commissioning charges for equipment installed at customer's premises cannot be added/ included to determine the assessable value. - This is obvious conclusion on reading of .....

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ect 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. .....

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stic Machinery Pvt. Ltd. (hereinafter referred to as 'assessee') is engaged in the business of manufacturing excisable goods, viz., plastic machinery and installing and commissioning it at the factory sites of their customers. Most of the com .....

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e 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 .....

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h was raised in the Show Cause Notice. However, in appeal, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has reversed the said order and allowed the appeal of the assessee. The issue which arises .....

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