https://www.taxtmi.com/caselaws?id=155733 The Tribunal held that erection and commissioning charges collected by the assessee should not be included in the assessable value of goods. It was determined that these charges were not collected in connection with the sale of goods, as required by the definition of 'transaction value' under Section 4(3)(d) of the Central Excise Act. Previous judgments were cited to support this decision, emphasizing that such charges should only be included if there is evidence of a direct connection to the sale. The lower authorities' decision to include these charges was set aside by the Tribunal. en-us Wed, 05 May 2010 00:00:00 +0530 Mon, 15 May 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155733 The Tribunal held that erection and commissioning charges collected by the assessee should not be included in the assessable value of goods. It was determined that these charges were not collected in connection with the sale of goods, as required by the definition of 'transaction value' under Section 4(3)(d) of the Central Excise Act. Previous judgments were cited to support this decision, emphasizing that such charges should only be included if there is evidence of a direct connection to the sale. The lower authorities' decision to include these charges was set aside by the Tribunal. Case-Laws Central Excise Wed, 05 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155733