https://www.taxtmi.com/caselaws?id=351802 The Tribunal set aside the duty liability determination against the appellant, a manufacturer of diesel generating sets, regarding alleged collection of erection/installation charges from buyers. The department failed to prove buyers' liability to pay such charges, and the extrapolation of charges based on a single invoice was deemed unjustified. The Tribunal emphasized adherence to the legal provisions and established interpretations of transaction value, granting relief to the appellant and highlighting the importance of fairness in duty assessments. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351802 The Tribunal set aside the duty liability determination against the appellant, a manufacturer of diesel generating sets, regarding alleged collection of erection/installation charges from buyers. The department failed to prove buyers' liability to pay such charges, and the extrapolation of charges based on a single invoice was deemed unjustified. The Tribunal emphasized adherence to the legal provisions and established interpretations of transaction value, granting relief to the appellant and highlighting the importance of fairness in duty assessments. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351802