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2016 (3) TMI 1039 - CESTAT NEW DELHI

2016 (3) TMI 1039 - CESTAT NEW DELHI - TMI - Liability to Central Excise duty on the amount received, from buyers of electronic exchange, towards erection/ installation/commissioning charges - Held that:- We notice first of all it is an optional activity. There is no allegation of artificial splitting of sale value or transaction value towards material and installation. We find the electronic exchanges are cleared as full equipment on payment of duty to the buyer's premises for installation and .....

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h case the same cannot be taxed to Central Excise duty - Decided in favour of assessee - Excise Appeal No. 1633/2007 - Final Order No. 50131/2016 - Dated:- 14-1-2016 - S. K. Mohanty, Member (J) And B. Ravichandran, Member (T) For the Appellant : Shri Vector Das, Adv For the Respondent : Shri R K Grover, AR (DR) ORDER Per B. Ravichandran This appeal is against order dated 14/03/2007 of Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of digital switching electronic ex .....

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le on such commissioning and installation charges of the exchanges cleared by the appellants. On appeal, the Commissioner (Appeals) vide the impugned order upheld the original order. Aggrieved by this, the appellant has filed this appeal. 2. The learned Counsel for the appellants submitted that: (a) The appellants have discharged Central Excise duty as per the transaction value for the goods sold and cleared by them; (b) The contract with BSNL had a stipulation that the work of installation, tes .....

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selling price. The installation and commissioning charges, if any, collected are not relatable to clearance of fully finished goods; (d) the process of erection and commissioning undertaken at site of customer does not amount to manufacture. As clearly mentioned in their invoices, complete exchanges are sold and cleared on payment of excise duty. The reliance placed by Commissioner (Appeals) on para 10 of Circular dated 01/7/2002 is misconceived. The excisable goods do not come into existence in .....

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