Appellate Tribunal: Charges for Aluminum Doors, Windows not part of assessable value

The Appellate Tribunal CESTAT NEW DELHI held that charges for Aluminium Doors, Windows, and Curtain Frame need not be included in the assessable value of goods as they are not linked to the manufacturing process but are post-clearance activities. The tribunal set aside the impugned orders and ruled in favor of the appellant in both appeals.

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The Appellate Tribunal CESTAT NEW DELHI decided that fixing charges for Aluminium Doors, Windows, and Curtain Frame are not required to be added in the assessable value of the goods. The charges have no connection with the manufacture of the final product and are activities subsequent to the clearance of the goods. The impugned orders were set aside, and both appeals were allowed in favor of the appellant.

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