2015 (10) TMI 1958

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....for the Appellant. Shri R. Gurunathan, Addl. Commissioner, AR, for the Respondent. ORDER Appellant is engaged in manufacture and export of polished granite slabs. A portion of the manufactured granite slabs which were rejected have been cleared in the Domestic Tariff Area (DTA) in terms of Notification No. 8/97-C.E. on payment of duty. The appellant is a 100% EOU. A dispute has arisen in ....

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.... on the decision in the case of Thermax Ltd. v. CCE - 1998 (99) E.L.T. 481 (S.C.) wherein it was held that installation, erection and commissioning charges for equipment installed at customers premises is not includable in the assessable value of the equipment. 4. Learned AR would submit that this is an additional consideration and it has to be added to the assessable value. Further, he al....

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....able value, it should be flowing from the buyer to the assessee in connection with the sale of such goods. The claim of the appellants that they were selling the rejected items to all the customers at the same price, has not been contradicted. There is also no allegation that the quality of materials supplied to these three buyers is different. There is also no allegation that the job work was und....