https://www.taxtmi.com/caselaws?id=325855 Installation and commissioning charges for electronic exchanges were treated as a separate, optional post-clearance arrangement and not part of the assessable value for Central Excise duty. The goods were cleared as complete equipment on payment of duty, there was no allegation of artificial splitting of sale value, and the work was performed at the buyer's premises after clearance. Because the same charges were also subjected to service tax and an earlier identical case had already excluded such consideration from assessable value, the duty demand on that amount was held unsustainable. en-us Thu, 14 Jan 2016 00:00:00 +0530 Thu, 31 Mar 2016 10:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325855 Installation and commissioning charges for electronic exchanges were treated as a separate, optional post-clearance arrangement and not part of the assessable value for Central Excise duty. The goods were cleared as complete equipment on payment of duty, there was no allegation of artificial splitting of sale value, and the work was performed at the buyer's premises after clearance. Because the same charges were also subjected to service tax and an earlier identical case had already excluded such consideration from assessable value, the duty demand on that amount was held unsustainable. Case-Laws Central Excise Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325855