2024 (10) TMI 884

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....ustomers who have difficulty in carrying out such ascertainment at their premises on 'transformers' manufactured by appellant, in the assessable value even though the tests are carried out before clearance. 2. The original authority had held that the amount is liable to be included in the assessable value in accordance with section 4 of Central Excise Act, 1944 and by recourse to rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The orders [Order-in-Appeal No. CD/358/M-III/2014-15 dated 25th May 2015, Order-in-Appeal No. CD/424 & 425/M-III/2014-15 dated 9th June 2015] of Commissioner of Central Excise (Appeals), Mumbai II, in appeals challenging the inclusion, found no reason to interfere with reco....

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....llant and the specific customer for a service to be carried out; that the charges for the test is taxable under Finance Act, 1994, and that the tax liability has been duly discharged, is not disputed. 6. It is clearly evident from rule 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 that the cost of transportation of goods from 'place of removal', as well as the other cost attributable to services, are not liable to be included in the value of goods manufactured for levy of duties of central excise. 7. Learned Counsel for appellant has pointed out that the decision of the Tribunal in Ericsson India Pvt Ltd vs. Commissioner of Central Excise, Pondicherry [2007 (212) ELT 198 (Tri-Chennai)], HCL Infosyst....

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.... the case of Triveni Engineering & Industries Ltd. (supra). We are not in a position to accept this claim as it is an undisputed position that the components had been tested after assembly in a network/system before they had been dismantled and exported to India. We find that what the appellants had done was to install and commission the Transmission Apparatus for Radio Telephony with the components imported. They had paid Service tax for the said activity. Therefore, tax cannot be charged under the Central Excise Act on the same activity. As per the submissions of the appellants, the article decided to be excisable comprises MSCs, BSCs and BTSs. No MSC or BSC is situated in the jurisdiction of the adjudicating authority. This claim is not ....