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        Central Excise

        2014 (3) TMI 375 - AT - Central Excise

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        CESTAT excludes installation charges from assessable value, affirms Commissioner's decision. The CESTAT New Delhi held that installation and commissioning charges for packing and wrapping machines should not be included in the assessable value of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              CESTAT excludes installation charges from assessable value, affirms Commissioner's decision.

                              The CESTAT New Delhi held that installation and commissioning charges for packing and wrapping machines should not be included in the assessable value of goods as they are distinct charges. The decision of the Commissioner (Appeals) was affirmed, dismissing the Revenue's appeal.


                              The appellate tribunal in CESTAT New Delhi ruled that installation and commissioning charges for packing and wrapping machines are not required to be added to the assessable value of the goods. The charges are recovered separately and are not connected to the value of the goods. The Commissioner (Appeals) decision was upheld, rejecting the Revenue's appeal.
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