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2017 (8) TMI 688
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....for the Appellant. Shri Ashutosh Nath, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant, M/s. Aplab Seba Electronics Ltd., manufactured certain instruments for MSEB under a contract. The invoices raised to MSEB included certain charges on account of guarantee provided by the appellant to MSEB. The said value was not included in the ass....
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.... contract. 3. Learned AR relies on the impugned order. He argued that guarantee charges being compulsory in nature, needs to be included in the assessable value as held by the Tribunal in the case of V.B. Office Systems - 2001 (128) E.L.T. 162 (Tri.-Chennai). 4. We have gone through the rival submissions. We find that the copy of contract produced by the learned Consultant shows th....