2006 (4) TMI 312 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai considered whether certain service charges could be added to the value of machinery for duty payment. The tribunal found that these charges were for services rendered and not included in the assessable value for duty determination. The appellants were granted a waiver of the pre-deposit requirement under Section 35F of the Central Excise Act, 1944, with a stay of recovery pending the appeal hearing.