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<h1>CEGAT rules erection/commissioning charges not part of assessable value. Department appeal dismissed. Impugned order set aside.</h1> The Appellate Tribunal CEGAT, MADRAS ruled in favor of the assessee, stating that charges for erection and commissioning cannot be included in the ... Valuation - Appeal - Additional ground The Appellate Tribunal CEGAT, MADRAS heard a case involving excess charges collected by an assessee for erection and commissioning work. The Tribunal ruled in favor of the assessee, stating that the charges for erection and commissioning cannot be included in the assessable value. The department's appeal was dismissed, and the impugned order was set aside.
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