1996 (1) TMI 232

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....er per : V.P. Gulati, Member (T)]. -  This appeal is by the department against the order of the C.C.E. (Appeals), Madras. Under the impugned order, the Collector has held that the commissioning charges could not be included for the purpose of arriving at the assessable value. 2. The learned DR pleaded that the appellants have sold the goods under a stipulation that while 80% of the....

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.... find that commissioning of an item, as per contract, enriches its value or gives an article on its marketability in the trade because all such items are to be commissioned whether by the manufacturer or by someone else. There is no provision under sec. 4 for deducting commissioning charges, because it was never contemplated that commissioning charges are part of value of a manufactured article. I....