2011 (3) TMI 1187 - AT - Central Excise

Charges recovered for erection and commissioning of SCADA system at the site of the customer and the considerations received for supply of accessories - whether includable in the assessable value? Held that - Tribunal, in the respondents own case on the identical issue for the earlier period, have decided that the charges recovered for the erection and commissioning of the SCADA at the site of the customers are not required to be included in the assessable value and considerations received for the supply of accessories are also not required to be included in the assessable value, no infirmity with the impugned order and the same is upheld, Appeals filed by the Revenue are rejected

Summary

Issues Involved: Whether charges for erection and commissioning of SCADA system and considerations for supply of accessories are includable in assessable value.

Analysis:
The Appellate Tribunal CESTAT, MUMBAI, addressed the issue of whether charges for erection and commissioning of SCADA system and considerations for supply of accessories should be included in the assessable value. The Tribunal considered the arguments presented by the parties and referred to a previous decision in the respondents' own case. In that earlier decision, the Tribunal had held that such charges need not be included in the assessable value. The Tribunal noted that in the present case, the charges for erection and commissioning of the SCADA system and considerations for supply of accessories should also not be included in the assessable value based on the same reasoning. Consequently, the Tribunal upheld the impugned order and rejected the appeals filed by the Revenue. The judgment reaffirmed the principle established in the previous decision, maintaining consistency in the interpretation of the law regarding the assessable value in such cases.