https://www.taxtmi.com/caselaws?id=152278 The Tribunal ruled in favor of the appellant, finding that the duty liability should be based on the transaction value of goods supply rather than the combined value of goods and labor charges. It was determined that under the Central Excise Valuation Rules, labor charges should not be included in the assessable value of goods when there are separate contracts for supply and labor. The appellant successfully established a prima facie case for the waiver of the pre-deposit condition, leading to a stay on the recovery of confirmed amounts until the appeal is resolved. en-us Wed, 23 Sep 2009 00:00:00 +0530 Fri, 28 Jun 2013 16:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152278 The Tribunal ruled in favor of the appellant, finding that the duty liability should be based on the transaction value of goods supply rather than the combined value of goods and labor charges. It was determined that under the Central Excise Valuation Rules, labor charges should not be included in the assessable value of goods when there are separate contracts for supply and labor. The appellant successfully established a prima facie case for the waiver of the pre-deposit condition, leading to a stay on the recovery of confirmed amounts until the appeal is resolved. Case-Laws Central Excise Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152278