https://www.taxtmi.com/caselaws?id=85026 Commissioning charges for services performed after clearance of excisable goods were held outside the assessable value under Section 4 of the Central Excise Act, 1944. The goods were already capable of functioning as a clock system at the time of removal from the factory gate, so post-clearance commissioning at the buyer's site was not part of the value of the goods. There was also no basis to treat any portion of the sale price as having been recovered under the guise of commissioning charges. Those expenses were therefore not includible in assessable value. en-us Thu, 18 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 13:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85026 Commissioning charges for services performed after clearance of excisable goods were held outside the assessable value under Section 4 of the Central Excise Act, 1944. The goods were already capable of functioning as a clock system at the time of removal from the factory gate, so post-clearance commissioning at the buyer's site was not part of the value of the goods. There was also no basis to treat any portion of the sale price as having been recovered under the guise of commissioning charges. Those expenses were therefore not includible in assessable value. Case-Laws Central Excise Thu, 18 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85026