https://www.taxtmi.com/caselaws?id=85533 The Tribunal held that charges for erection and commissioning should not be included in the assessable value of goods cleared for fabrication at the customer's site under Notification No. 105/80. It emphasized the exclusion of bought out items and certain charges in determining eligibility for exemption. The matter was remanded for further examination on packing and forwarding charges and surcharge, stressing the importance of a detailed assessment and adherence to principles of natural justice. The appeals were disposed of with directions for a fresh order based on the law and submission of additional evidence by the respondents. en-us Wed, 17 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85533 The Tribunal held that charges for erection and commissioning should not be included in the assessable value of goods cleared for fabrication at the customer's site under Notification No. 105/80. It emphasized the exclusion of bought out items and certain charges in determining eligibility for exemption. The matter was remanded for further examination on packing and forwarding charges and surcharge, stressing the importance of a detailed assessment and adherence to principles of natural justice. The appeals were disposed of with directions for a fresh order based on the law and submission of additional evidence by the respondents. Case-Laws Central Excise Wed, 17 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85533