1997 (11) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i R. Nambirajan, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The common respondent in these appeals, engaged in the manufacture of Weighbridges, filed price lists Nos. 352 to 355 and 357 in 1989-90 in Part II claiming deduction of charges for installation and commissioning at the customer's premises. The Asstt. Collector granted approval but rejected the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion to the facts of the case, that is because in the present case all the parts of the Weighbridge were manufactured and the Weighbridge itself came into existence in the factory of the respondent before clearance, though for the purpose of easy transport the Weighbridge was taken in a knocked down condition and was re-erected and re-assembled at the customer's premises. If the Weighbridge had co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The transport of the product and the re-erection and commissioning charges which may be incurred at the premises of the customer by the customer or at the instance of the customer by the manufacturer initially have to be regarded as post manufacture and post clearance expenses which cannot be included in the assessable value. This position has been accepted by the Tribunal in the case of Braithwa....