1981 (10) TMI 177

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....xceeded the Rs. 15 lakhs limit in the financial year 1978-79 and had actually cleared Aluminium doors and windows classifiable under item 68 of the C.E.T. of the total value of Rs. 19,15,931.48 and, therefore, they were required to pay duty on their clearances over and above Rs. 15 lakhs (the exemption granted under Notification No. 89/79, dated 1-3-1979). 3. The Officers had also noticed that the appellants had charged Rs. 3,81,355.22 P. as "installation charges" and since installation was a prerequisite in sales of the aforementioned goods, the Collector in his order has held that the said "installation charges" were also part of the assessable value. 4. Since the appellants were also required to take out a Central Excise ....

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.... at Delhi on 24-8-1981 through Shri R.K. Jain, Excise Consultant. 10. While elaborating the submissions made in the written memorandum of appeal the Consultant also produced various sale invoices showing that the "installation charges" were charged separately in the bills and were not in built' in the value of the goods supplied to the customers. With the help of these invoices he was also able to establish that the `'installation charges" could never be uniform because they would depend upon the exact type of work done by them on site, in installing the windows and doors. 11. At the end of the hearing the Consultant also submitted a written memorandum of arguments which has been taken on the record. 12. The Board ha....