https://www.taxtmi.com/caselaws?id=88649 Commissioning charges for electroplating machinery were treated as a post-installation activity undertaken to make the equipment operational, so they were excluded from assessable value. By contrast, installation and customer-specific designing and development charges connected with the manufacture and assembly of the machinery could form part of the value. As the duty demand required recalculation after excluding commissioning charges, confiscation and penalty were considered unsustainable on the facts and were set aside. The matter was remanded for fresh quantification of differential duty after giving the assessee an opportunity of personal hearing. en-us Tue, 28 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88649 Commissioning charges for electroplating machinery were treated as a post-installation activity undertaken to make the equipment operational, so they were excluded from assessable value. By contrast, installation and customer-specific designing and development charges connected with the manufacture and assembly of the machinery could form part of the value. As the duty demand required recalculation after excluding commissioning charges, confiscation and penalty were considered unsustainable on the facts and were set aside. The matter was remanded for fresh quantification of differential duty after giving the assessee an opportunity of personal hearing. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88649