https://www.taxtmi.com/caselaws?id=81453 The Collector rejected the department's appeal, upholding the exclusion of erection and commissioning charges from the assessable value for duty assessment. The judgment emphasized the distinction between pre-clearance manufacturing activities and post-clearance installation expenses, supporting the respondents' position. The Collector determined that duty liability was discharged upon clearance from the factory, and subsequent installation did not warrant additional duty assessment. The relevant judgments and the specific facts of the case led to the decision in favor of the respondents. en-us Tue, 17 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81453 The Collector rejected the department's appeal, upholding the exclusion of erection and commissioning charges from the assessable value for duty assessment. The judgment emphasized the distinction between pre-clearance manufacturing activities and post-clearance installation expenses, supporting the respondents' position. The Collector determined that duty liability was discharged upon clearance from the factory, and subsequent installation did not warrant additional duty assessment. The relevant judgments and the specific facts of the case led to the decision in favor of the respondents. Case-Laws Central Excise Tue, 17 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81453