https://www.taxtmi.com/caselaws?id=52177 Installation and commissioning charges under a composite supply-and-installation contract are not includible in the assessable value of chillers and air handling units cleared from the factory. The charges relate to post-removal erection or commissioning at the buyer's premises, and do not form part of the excisable goods themselves. Where duty is paid on the goods at factory clearance, no further duty can be levied on the cost of installation or commissioning that merely brings the plant into existence at site. The demand based on such inclusion was therefore not sustainable. en-us Fri, 23 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 10:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52177 Installation and commissioning charges under a composite supply-and-installation contract are not includible in the assessable value of chillers and air handling units cleared from the factory. The charges relate to post-removal erection or commissioning at the buyer's premises, and do not form part of the excisable goods themselves. Where duty is paid on the goods at factory clearance, no further duty can be levied on the cost of installation or commissioning that merely brings the plant into existence at site. The demand based on such inclusion was therefore not sustainable. Case-Laws Central Excise Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52177