2016 (2) TMI 454

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..... 4) TMI 134 - SUPREME COURT OF INDIA) has settled the law that installation commissioning charges for installation of Boilers at customer's premises is not includable in assessable value. This ratio is followed by Tribunal in the case of Nichrome Metal Works P. Ltd. [1999 (11) TMI 583 - CEGAT, MUMBAI] Revenue authorities have erred in demanding of Central Excise Duty on the amount received by th .....

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..... industrial washing machine etc. falling under chapter 84 on the discharge of duty under transaction value. Subsequently on request of their customers, appellant had undertaken erection and commissioning of the said machines at their customer's premises and charged separately for such work. It is the case of the revenue that the appellant is required to include these charges in the assessable v .....

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