2010 (5) TMI 749

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.... T. Tiju, SDR, for the Respondent. ORDER In this appeal filed by the assessee, the short question arising for consideration is whether the erection and commissioning charges collected by the assessee from their buyers in respect of the goods (electro chlorinator) supplied to the latter from 1-7-2000 to 31-12-2001 are liable to be included in the assessable value of the goods. According to th....

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....submits that the electro chlorinator, which was cleared by the appellant in CKD/SKD condition, took the form of finished goods only upon installation/erection/commissioning and, therefore, the installation/erection/commissioning charges should also be included in the assessable value of the goods. 3. After giving careful consideration to the submissions, we find that, admittedly, the electro ch....

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....with, the sale. On a perusal of the definition of 'transaction value' given under Section 4(3)(d) of the Act, we find that any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with, the sale, whether payable at the time of the sale, or at any other time, would be included in the transaction value of the goods. No evidence has been shown by th....

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....on and commissioning charges were not to be included in the assessable value of the goods under Section 4 (prior to its amendment of 1-7-2000) of the Act. It would appear that, insofar as erection and commissioning charges are concerned, there is no essential change of the law of valuation with reference to 1-7-2000 unless it is established on the basis of documents like contract of sale that such....