https://www.taxtmi.com/caselaws?id=51451 Mounting charges for fitting axle boxes and taper, roller or cartridge bearings after clearance of the goods were not part of the assessable value for central excise. The work was carried out outside the factory after duty had already been paid, and it was an optional post-manufacturing activity rather than part of the manufacturing process. The precedent on Notification No. 120/75-C.E. concerned invoice value for duty computation and did not govern assessable value under Section 4 of the Central Excise Act. On that basis, the charges were excluded from assessable value and the Revenue's appeal failed. en-us Mon, 07 Oct 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51451 Mounting charges for fitting axle boxes and taper, roller or cartridge bearings after clearance of the goods were not part of the assessable value for central excise. The work was carried out outside the factory after duty had already been paid, and it was an optional post-manufacturing activity rather than part of the manufacturing process. The precedent on Notification No. 120/75-C.E. concerned invoice value for duty computation and did not govern assessable value under Section 4 of the Central Excise Act. On that basis, the charges were excluded from assessable value and the Revenue's appeal failed. Case-Laws Central Excise Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51451