1996 (3) TMI 464 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that erection and commissioning charges are not liable to be included in the assessable value of machinery for levying excise duty. The tribunal found that the work of erection and commissioning was optional and not always done by the manufacturer. The appeals filed by the department were dismissed. (Case: 1996 (3) TMI 464 - CEGAT, New Delhi)