Assessable value and post-manufacturing erection charges were held prima facie excluded, justifying waiver of pre-deposit.

Interpretative Rules were applied on a prima facie basis to treat goods cleared from the factory as complete products, while erection at the customer's site was regarded as a post-manufacturing activity. Site erection charges were also seen as prima facie outside the assessable value. These findings justified interim relief, and pre-deposit of duty and penalty was dispensed with pending early final hearing.

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Issues: Whether pre-deposit of duty and penalty should be waived in a case where the assessee claimed that erection at customers' premises was a post-manufacturing activity and that the goods were to be treated as complete products when cleared from the factory.

Analysis: The order records a prima facie view that, by application of the Interpretative Rules, the goods cleared from the factory would have to be assessed as complete products. It further notes that erection at the customer's site appeared to be a post-manufacturing activity and that such site erection charges were not, on a prima facie basis, includible in the assessable value. These considerations were sufficient to justify interim relief.

Outcome: Pre-deposit of duty and penalty was dispensed with, and the matter was directed for early final hearing.

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