https://www.taxtmi.com/caselaws?id=85660 Consultancy charges for installation and commissioning of equipment at site and for training customers' staff were treated as post-removal expenses and excluded from the assessable value because they had no nexus with manufacture or marketability. Charges for pre-installation planning, layout design and warranty maintenance were accepted as includible in the assessable value. As the assessable value was reduced by excluding the installation, commissioning and training components, the penalty was correspondingly reduced and the duty was directed to be reworked on the revised basis. en-us Mon, 17 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85660 Consultancy charges for installation and commissioning of equipment at site and for training customers' staff were treated as post-removal expenses and excluded from the assessable value because they had no nexus with manufacture or marketability. Charges for pre-installation planning, layout design and warranty maintenance were accepted as includible in the assessable value. As the assessable value was reduced by excluding the installation, commissioning and training components, the penalty was correspondingly reduced and the duty was directed to be reworked on the revised basis. Case-Laws Central Excise Mon, 17 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85660