https://www.taxtmi.com/caselaws?id=85841 Erection and commissioning charges for machinery installed at the customer's site were held not to form part of the assessable value for excise duty, because they were distinct from the value of the manufactured goods. The Tribunal followed its earlier view in the same party's appeals and reiterated that such post-clearance, site-specific charges cannot be added to assessable value. The departmental argument that commissioning was compulsory in every case did not alter the valuation analysis, and the charges remained excluded from duty computation. en-us Tue, 01 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85841 Erection and commissioning charges for machinery installed at the customer's site were held not to form part of the assessable value for excise duty, because they were distinct from the value of the manufactured goods. The Tribunal followed its earlier view in the same party's appeals and reiterated that such post-clearance, site-specific charges cannot be added to assessable value. The departmental argument that commissioning was compulsory in every case did not alter the valuation analysis, and the charges remained excluded from duty computation. Case-Laws Central Excise Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85841