https://www.taxtmi.com/caselaws?id=1271 The Tribunal upheld the appellate Commissioner's decision to exclude supervision charges from the assessable value of goods used for erection at the customer's site. It was determined that the supervision charges were related to the system itself and not its components, and therefore should not be included in the transaction value for duty payment. Additionally, the Tribunal classified the erected system as immovable property, agreeing that once installed, it ceased to be goods and was not subject to Central Excise levy. The appeal was dismissed, affirming the exclusion of supervision charges from the assessable value. en-us Wed, 30 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1271 The Tribunal upheld the appellate Commissioner's decision to exclude supervision charges from the assessable value of goods used for erection at the customer's site. It was determined that the supervision charges were related to the system itself and not its components, and therefore should not be included in the transaction value for duty payment. Additionally, the Tribunal classified the erected system as immovable property, agreeing that once installed, it ceased to be goods and was not subject to Central Excise levy. The appeal was dismissed, affirming the exclusion of supervision charges from the assessable value. Case-Laws Central Excise Wed, 30 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1271