https://www.taxtmi.com/caselaws?id=91448 Profit earned on erection and commissioning work at customers' premises, being post-manufacturing activity separate from the manufacture of telecom systems, was not part of the price of the manufactured goods for duty valuation. The excess of customer receipts over actual installation expenditure represented a distinct profit on commissioning work and could not be included in the assessable value. The issue was decided in favour of the assessee. en-us Thu, 27 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91448 Profit earned on erection and commissioning work at customers' premises, being post-manufacturing activity separate from the manufacture of telecom systems, was not part of the price of the manufactured goods for duty valuation. The excess of customer receipts over actual installation expenditure represented a distinct profit on commissioning work and could not be included in the assessable value. The issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91448