https://www.taxtmi.com/caselaws?id=80422 Site fabrication and erection of structural steel work, boilers and steam systems at a customer's premises are treated as non-excisable where they result in a permanent structure rather than marketable goods, though duty may still apply to articles manufactured and cleared from the factory. Notification No. 120/75-C.E. was confined to Tariff Item 68 goods cleared on sale and did not fully extend to work contracts for installation. Expenses incurred after factory clearance, including transport, insurance, loading, unloading, erection and commissioning, were excluded from assessable value, while manufacture-related design and technical specification costs could be included. Non-disclosure of contracts to excise authorities amounted to suppression of material facts, justifying extended limitation. 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 Site fabrication and erection of structural steel work, boilers and steam systems at a customer's premises are treated as non-excisable where they result in a permanent structure rather than marketable goods, though duty may still apply to articles manufactured and cleared from the factory. Notification No. 120/75-C.E. was confined to Tariff Item 68 goods cleared on sale and did not fully extend to work contracts for installation. Expenses incurred after factory clearance, including transport, insurance, loading, unloading, erection and commissioning, were excluded from assessable value, while manufacture-related design and technical specification costs could be included. Non-disclosure of contracts to excise authorities amounted to suppression of material facts, justifying extended limitation. Case-Laws Central Excise Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80422