Excise Duty Not Applicable to Erection, Installation, or Commissioning Charges; Excluded from Goods' Assessable Value.

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Full Text of the Document

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....Liability to Central Excise duty on the amount received towards erection/ installation/commissioning charges - merely because the said activity is being undertaken by the supplier of the goods does not mean that the consideration for the same has to be added in the assessable value of the goods. - AT....