1996 (1) TMI 269

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.... per : G.A. Brahma Deva, Member (J)]. -  In this case the issue involved is pertaining to Turnkey project and bought out items and erection/installation, supervision charges to be considered for assessment purpose. The facts of the case in brief are that M/s. Air Control & Chemicals Engg. Co. Ltd. are manufacturing certain plants/equipments for the manufacture of `man-made fibres'. Industrie....

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....he party had filed an appeal before the Collector (Appeals). The Collector (A) accepted the contentions of the party holding that Turnkey Project are not goods and accordingly the question of adding erection/instalment charges does not arise. The Department has come in appeal against that order. 2. Shri P.K. Jain, learned SDR reiterated the grounds taken by the Department urging that Turnkey....

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.... of the number of decisions referred to in his order. It was the contention of the Department that bought out items are essential and integral part of the main equipment necessarily they are to be included in the assessable value of the product. 4. We have carefully considered the matter. We find that the Collector (Appeals) has analysed the issue correctly holding that the items in question....

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....me view has been also held in the case of Arlabs Ltd. v. A.K. Bandyopadhyay - 1981 (8) E.L.T. 684 (Bom.) and by my predecessor in the case of Lipi Boilers Pvt. Ltd., Aurangabad v. Assistant Collector, Aurangabad, Order-in-Appeal No. B-500/PN-73/83, dated 9-3-1983. In this connection, I refer to the decision of the Tribunal in the case of J.N. Export Industries, Junagadh v. Collector of Central Exc....