2016 (10) TMI 227

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....llant Shri S. Hasija, Supdt. (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No. AT/363/M-II/2005  dated  04.07.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether an amount charged over and above the sale price shown in central excise invoice as erection and commission charge is includable in the a....

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....ench holding that erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but for independent and distinct identified activity.  In the case in hand, also we find that the activity of erection and commissioning of spacer (machinery) is not related to the sale of the machinery.  We find that th....