https://www.taxtmi.com/caselaws?id=52027 When excisable machinery is cleared from the factory on payment of central excise duty as machinery, subsequent installation at the buyer's premises does not change the character of the clearance. Post-clearance installation charges were held not to form part of the assessable value, because the duty had already been paid on the machines as cleared. The fact that the machines were removed in three parts did not make the earlier final order or the Board's circular inapplicable. The result was that installation charges were excluded from valuation and the assessee's position was accepted. en-us Wed, 27 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52027 When excisable machinery is cleared from the factory on payment of central excise duty as machinery, subsequent installation at the buyer's premises does not change the character of the clearance. Post-clearance installation charges were held not to form part of the assessable value, because the duty had already been paid on the machines as cleared. The fact that the machines were removed in three parts did not make the earlier final order or the Board's circular inapplicable. The result was that installation charges were excluded from valuation and the assessee's position was accepted. Case-Laws Central Excise Wed, 27 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52027