2014 (11) TMI 391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants are in appeals against the impugned orders wherein duty has been demanded by the ld. authorities on installation, erection and commissioning charges on the ground that same are required to be included in the assessable value. 2. As common issue is involved in both the appeals, therefore, both are taken up for disposal together. 3. The appellants M/s Hercules Hoists Ltd. are manufa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed. Accordingly, show-cause notices were issued and demands confirmed along with interest and penalties. Aggrieved of the same, the appellant is before us. 4. None appeared the appellant and there is a request for adjournment. 5. We have perused the appeal memorandum, wherein it is stated that they are undertaking erection, commission and installation activities only at the request of the cu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the goods supplied. 7. We have carefully considered the submissions made by both sides. 8. We also notice that this issue had come up several times before this Tribunal and this Tribunal has consistently held that erection, commissioning and installation activity undertaken and amount charged separately, cannot form part of the assessable value of the goods supplied. Some of these decisi....