2011 (5) TMI 523

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....ants   Shri A.K.Prabhakar, JDR for Respondent   Per : Rakesh Kumar   The facts leading to these two appeals are as under:-   1.1 The appellants are engaged in the manufacture of lighting fitting and spares thereof. They get contract for preparing layout designs, supply, installation, testing and commissioning of the lighting system. The lighting fittings manufacture....

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....4. The show-cause notice was adjudicated by the Addl. Commissioner by Order-in-Original dated 19.06.2002 by which the proceedings initiated against the appellants were dropped.   2. The department filed review appeal to the Commissioner (Appeals) against the Addl. Commissioner s order and the Commissioner (Appeals) held that while the charges for installation, testing and commissioning are....

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....e product, that the charges for preparing the layout design are in the nature of charges for installation, testing & commissioning which have been held not includible in the assessable value, that therefore, In view of this, there is no justification for including the charges for preparing layout design in the assessable value, and that the impugned order confirming duty demand on the charges for ....

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....esigning are part of the assessable value of the goods. 6. We have carefully considered the submissions from both sides and perused the records. The only point of dispute in this case is as to whether the charges for designing are includible in the assessable value of lighting fittings or not. On going through the impugned Order-in-Appeal, we find that what is mentioned as designing charges are....