TMI Blog2016 (3) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... saction 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 commissioning. We also find that the Tribunal had occasion to examine the same issue in respect of the same appellant [2013 (8) TMI 846 - CESTAT NEW DELHI] for earlier period wherein held as merely because the said activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xchange equipments and internet nodes and parts thereof liable to Central Excise duty. They have entered into contracts with BSNL for supply of digital exchange equipments. The dispute in the present case is regarding inclusion of installation and commissioning charges in the assessable value. Proceedings initiated to recover Central Excise duty resulted in the original order dated 31/08/2006. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Head of Circle and his IFA; (c) In terms of Board's Circular dated 30/06/2000 the transaction value for assessment is the selling price of the excisable goods. Other amounts collected by the manufacturer from the buyer is includable in value only if manufacturer artificially splits up the selling price. The installation and commissioning charges, if any, collected are not relatable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the appellant is liable to Central Excise duty on the amount received, from buyers of electronic exchange, towards erection/ installation/commissioning charges. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
