TaxTMI 
TaxTMI 
TaxTMI 
1996 (7) TMI 280
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....on No. 105/80 in the light of charges incurred on drawing, designing, erection/commissioning charges of plant, bought out items, packing and forwarding charges and surcharges. 3. The Collector (Appeals) held that primarily the respondents undertake setting up industrial paints shops on turnkey basis where the removal takes place at the customers site. For setting up all these paint shops the respondents also procure bought out items from others and which are fitted at the site during the course of erection. The Assistant Collector's finding that the value of the bought out items and charges like erection charges, commissioning charges etc. have to be taken into consideration while determining the value of clearances under Notification....
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....et up at site cannot be considered goods as it is permanently fixed to the earth. Erection and installation is post manufacturing activity and is no way related to manufacture of goods which attracts duty. He submits that in the Revenue appeal technical know-how and royalty have been indicated but show cause notice does not give any bifurcation of the amounts. The expenditure on account of designing and engineering related to designing of the plant as such and not designing of goods. He however, is unable to indicate in regard to packing and forwarding charges, how much was incurred for movement of goods upto factory gate and what is the nature of other item "surcharge" shown in the show cause notice. 6. We have heard both sides. 7.&....
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....lised separately depending upon the work done. 8. Erection and commissioning charges, therefore, in our view cannot be added to the value of the goods cleared from factory for fabrication of plant at the customers site. 9. We also find that the case of Indoprint Enterprises cited by the Learned DR is distinguishable. In that case what was supplied was a part of the machinery as a bought out item. Manufacturers supplied complete manufactured goods to the customer and it was sale value of the bought out item cleared by the respondents during the relevant period. In the case of Radiant Electronics Ltd., the Tribunal held that when bought out items are supplied besides manufactured articles value of such bought out items is not incl....
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....tice. Similarly, nature of surcharge which is shown in Column 5 of the annexure is not clear nor is the Learned Advocate has fairly conceded by him, able to enlighten us as to the nature of this surcharge which was received by them. 10. We also find that no finding in regard to the plea of time bar has been given. We find that show-cause-notice dated June 26, 1984 covers period for 1-1-1982 to 31-3-1984. The show-cause-notice does not, while invoking extended period, specifically state the ingredients which would justify extended period. In order to sustain demands under extended period show-cause-notice must specifically put on notice the respondents as to which of the acts of omission or commission he has committed to attract extend....