Assessable value valuation dispute: erection and installation charges were treated as prima facie excludible, securing waiver of pre-deposit.

Deputation charges recovered for inspection, supervision, erection and installation were treated as not prima facie includible in the assessable value of goods manufactured in the factory and cleared to customers. The tribunal found a strong prima facie case on valuation, noting that the cited precedent on includibility was not applicable because erection and commissioning occurred at the customers' premises. On that basis, pre-deposit of duty and penalty was waived and recovery was stayed pending disposal of the appeal.

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Issues: Whether the applicants were entitled to waiver of pre-deposit of duty and penalty and stay of recovery pending appeal on the basis that deputation charges recovered for inspection, supervision, erection and installation were not prima facie includible in the assessable value.

Analysis: The application disclosed a strong prima facie case. Erection and installation charges were viewed as not prima facie includible in the assessable value of the goods manufactured and cleared by the applicants. The reliance placed on the cited precedent concerning the includibility of such charges was considered not applicable on the facts, since the goods were manufactured in the factory and the erection and commissioning took place at the customers' premises.

Outcome: Pre-deposit of duty and penalty was waived and recovery was stayed during pendency of the appeal.

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