1997 (8) TMI 259

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....mar, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)].  Applications are for waiver of pre-deposit of duty of Rs 2.87 lacs (approximately) and penalty of Rs. 1.86 lacs. 2. Advocate for the applicant says that applicant was engaged in manufacturing slotted angles, channels and similar products of iron and steel. In pursuance of contracts entered into, it cleared these....

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....ost incurred in erecting such structures is to be included in the assessable value. 3. By application of the Interpretative Rules, the goods, when cleared, would have had to be assessed as complete product. This is in fact what has been done in some of the cases, where the classification under heading 7326 as complete structures has been approved. In this context, it is prima facie difficult....