1997 (5) TMI 168

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....i G.D. Sharma, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Arguing for the appellants, Shri T. Ramesh submitted that the following issues are involved in this case :- (1) Whether cost of bought out items is to be included or not in the assessable value; (2) Erection and commission charges; (3) Deductions as envisaged under Section 4(4)(d)(ii....

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....be included since they were neither essential nor manufactured by the appellants. He submitted that the question of essentiality has not been gone into by the authorities below while adding the cost of bought out items. 3. Relying upon various decisions including the decision of the Tribunal in the case of Baligha Lighting Equipment Pvt. Ltd. v. CCE, Madras reported in 1996 (88) E.L.T. 523....

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....ioning charges, it is settled position now that the same cannot be included in the assessable value of the machinery as it has been held by the Tribunal in a number of cases including in the case of LML Ltd. v. CCE, Kanpur reported in 1997 (90) E.L.T. 359. Accordingly the appellants succeed on this issue. 6. As regards deductions claimed by the party under Section 4(4)(d)(ii), we find that....