CESTAT: Charges for SCADA system erection not part of assessable value

The Appellate Tribunal CESTAT, MUMBAI, ruled that charges for erection and commissioning of SCADA system and considerations for supply of accessories are not includable in the assessable value. The Tribunal upheld the impugned order and rejected the Revenue's appeals, citing consistency with a previous decision in the respondents' own case.

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Issues Involved: Whether charges for erection and commissioning of SCADA system and considerations for supply of accessories are includable in assessable value.

Analysis:
The Appellate Tribunal CESTAT, MUMBAI, addressed the issue of whether charges for erection and commissioning of SCADA system and considerations for supply of accessories should be included in the assessable value. The Tribunal considered the arguments presented by the parties and referred to a previous decision in the respondents' own case. In that earlier decision, the Tribunal had held that such charges need not be included in the assessable value. The Tribunal noted that in the present case, the charges for erection and commissioning of the SCADA system and considerations for supply of accessories should also not be included in the assessable value based on the same reasoning. Consequently, the Tribunal upheld the impugned order and rejected the appeals filed by the Revenue. The judgment reaffirmed the principle established in the previous decision, maintaining consistency in the interpretation of the law regarding the assessable value in such cases.

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