TaxTMI 
TaxTMI 
2010 (5) TMI 749
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....RDER 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 the appellant, these charges were collected....
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....ared 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 chlorinator was assessed to duty in the form it was cle....
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....ansaction 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 the Revenue to indicate that the erection/installation/....
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....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 charges have been collected by the manufacturer from....