https://www.taxtmi.com/caselaws?id=80422 The Tribunal set aside the decision of the Collector (Appeals) regarding the duty demand on fabrication and erection of steel work and sheet roofing, holding that duty cannot be charged on materials erected at the site. Additionally, the Tribunal ruled that duty is payable on the price of boilers as removed from the factory, excluding post-clearance expenses. Similarly, duty on the steam system was determined to be payable on the value as cleared from the factory. The Tribunal upheld the invocation of the extended time limit for duty demand due to non-disclosure of contracts. The matter was remanded for further examination by the Assistant Collector. en-us Fri, 19 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80422 The Tribunal set aside the decision of the Collector (Appeals) regarding the duty demand on fabrication and erection of steel work and sheet roofing, holding that duty cannot be charged on materials erected at the site. Additionally, the Tribunal ruled that duty is payable on the price of boilers as removed from the factory, excluding post-clearance expenses. Similarly, duty on the steam system was determined to be payable on the value as cleared from the factory. The Tribunal upheld the invocation of the extended time limit for duty demand due to non-disclosure of contracts. The matter was remanded for further examination by the Assistant Collector. Case-Laws Central Excise Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80422