https://www.taxtmi.com/caselaws?id=107466 Engineering and technical know-how charges linked to erection, commissioning and technical documentation for setting up a plant were held not to form part of the assessable value of the manufactured goods. The agreement distinguished fabrication in the factory from erection and commissioning at the buyer's site, and the technical documentation was confined to layout, foundations, equipment loads and utility requirements for plant setup. On that basis, the charges were treated as site-related setting up expenses rather than pre-manufacturing or design inputs, and were excluded from valuation. en-us Fri, 14 Feb 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107466 Engineering and technical know-how charges linked to erection, commissioning and technical documentation for setting up a plant were held not to form part of the assessable value of the manufactured goods. The agreement distinguished fabrication in the factory from erection and commissioning at the buyer's site, and the technical documentation was confined to layout, foundations, equipment loads and utility requirements for plant setup. On that basis, the charges were treated as site-related setting up expenses rather than pre-manufacturing or design inputs, and were excluded from valuation. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107466