1997 (1) TMI 162 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellant, who was engaged in manufacturing crimping and texturising machines. The Tribunal held that charges collected for erection at the site should not be added to the assessable value of the machines, as they had already come into existence in the factory premises and were only dismantled for easy transport. The Tribunal set aside the demand for differential duty.