https://www.taxtmi.com/caselaws?id=83912 The Tribunal held that installation and commissioning charges are not includible in the assessable value, following precedent. It determined that UPS systems remain excisable goods even after installation and assembly, rejecting the argument that they become immovable property. The Tribunal remanded the issue of bought-out items to determine their optionality and excluded value based on specific customer orders. Additionally, the time-barring issue was directed to be examined by the Adjudicating Authority. All appeals were disposed of with directions for further examination of these issues. en-us Tue, 31 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 16:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83912 The Tribunal held that installation and commissioning charges are not includible in the assessable value, following precedent. It determined that UPS systems remain excisable goods even after installation and assembly, rejecting the argument that they become immovable property. The Tribunal remanded the issue of bought-out items to determine their optionality and excluded value based on specific customer orders. Additionally, the time-barring issue was directed to be examined by the Adjudicating Authority. All appeals were disposed of with directions for further examination of these issues. Case-Laws Central Excise Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83912