https://www.taxtmi.com/caselaws?id=87870 Erection and commissioning charges were not proved to be warranty charges includible in assessable value because the warranty certificate showed warranty could continue even where erection was not done under the assessee's supervision, and the Revenue failed to establish that the entire charges were a disguised warranty levy. The material also indicated that labour and technical supervision costs were still incurred where such charges were collected. The appeal was therefore rejected in favour of the assessee. en-us Mon, 01 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87870 Erection and commissioning charges were not proved to be warranty charges includible in assessable value because the warranty certificate showed warranty could continue even where erection was not done under the assessee's supervision, and the Revenue failed to establish that the entire charges were a disguised warranty levy. The material also indicated that labour and technical supervision costs were still incurred where such charges were collected. The appeal was therefore rejected in favour of the assessee. Case-Laws Central Excise Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87870