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Autopack Machines Pvt. Ltd. Versus Commissioner of Central Excise Thane-I

2016 (12) TMI 653 - CESTAT MUMBAI

Valuation - inclusion of ‘erection, installation and commissioning’ charges in the assessable value of industrial packing machines manufactured the appellant and cleared on payment of duty in ‘completely knocked down’ (CKD) condition to the site of the buyer - Held that: - the issue is no longer res integra. In almost identical circumstances, the Tribunal, in Commissioner of Central Excise, Pune v. Nichrome Metal Works P. Ltd [1999 (11) TMI 583 - CEGAT, MUMBAI], has held that such charges being .....

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t Shri H.M. Dixit, Asstt. Commissioner (A.R.) for the respondent Per: C J Mathew: The dispute in this appeal of M/s Autopack Machines Pvt Ltd is the inclusion of erection, installation and commissioning charges in the assessable value of industrial packing machines manufactured the appellant and cleared on payment of duty in completely knocked down (CKD) condition to the site of the buyer. Impugned order no. BR/181/Th-I/05 dated 31st August 2005 of Commissioner of Central Excise (Appeals), Mumba .....

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3. We have heard Learned Counsel for appellant and Learned Authorized Representative. Upon perusal of the decisions cited on behalf of the appellant, we find that the issue is no longer res integra. In almost identical circumstances, the Tribunal, in Commissioner of Central Excise, Pune v. Nichrome Metal Works P. Ltd [2001 (135) ELT 429 (Tri-Mumbai)], has held that such charges being paid on account of services offered after the manufacture and clearance of the product is not liable to be inclu .....

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f installation etc., could not have been taken into consideration in the facts of the present case as noted by the CESTAT. 4. Likewise, in Commissioner of Central Excise, Pondicherry v. Puissane De DPK [2013 (297) ELT 443 (Tri-Chennai)], the Tribunal has held thus. 10.1 Excise duty is on manufacture. Erection and commissioning is in the nature of a service and the Apex Court had held in the case of Thermax Ltd. (supra) that payments made towards erection and commissioning cannot form part of ass .....

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er payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. 10.2 There is nothing in the above definition to suggest that it overrules t .....

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