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M/s. Phils Engineering Corporation Versus Commissioner of Central Excise, Mumbai II

2016 (10) TMI 227 - CESTAT MUMBAI

Valuation - Transaction value under Section 4 of Central Excise Act, 1944 - whether an amount charged over and above the sale price shown in central excise invoice as erection and commission charge is includable in the assessable value or otherwise? .....

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integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but for independent and distinct identified activity - appeal allowed - decided in favor of appellant. - E/3362/05 - A .....

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er-in-Appeal No. AT/363/M-II/2005 dated 04.07.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether an amount charged over and above the sale price shown in central excise invoice as erection and commission .....

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al excise invoice. During the period February 2002, appellant also recovered additional amount by invoicing the same separately as erection charges. It is the case of the revenue that such erection are in respect of the machinery cleared from the app .....

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s P. Ltd. 2016-TIOL-643-CESTAT-MUM was decided by the bench holding that erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but for independent and d .....

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