2008 (7) TMI 628

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....lant. Shri M.M. Singh, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner (Appeals) No. 157/CE/Appl/KNP/04 dated 15-5-2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)     The appellant is engaged in the manufacture of high quality and sophist....

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....the customer to the appellants. 4. Learned Advocate submits that the appellants' contracts were for sale and delivery at the factory gate. Some of the customers placed separate orders for supervision of erection and commissioning work. The actual work of erection and commissioning was carried out by independent contractors. The charges of supervision, erection and commissioning are not inc....

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....hermax Limited (supra) are reproduced below :- "9. The only question, therefore, with which we are left in these appeals is whether the erection and commissioning charges for which the appellants had separately charged from its customers could be legally included in the assessable value of the goods, namely, the Boiler manufactured and supplied by the appellants. Or, to put it differently,....

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....o duty". 13. In view of the above, the judgement passed by the Assistant Collector as also by the Tribunal that installation and commissioning charges have to be treated as assessable value of the goods supplied by the appellants are not correct and are liable to be set aside. Since we are disposing of these appeals on merits on coming to the conclusion that the installation and commission....