1997 (12) TMI 286 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether feasibility, installation, consultancy, demonstration, system analysis or designing, and service charges should be excluded in determining the assessable value. Feasibility charges were deemed optional and not compulsory. The Tribunal found discrepancies in the Additional Collector's reasoning and remanded the matter for further consideration by the Adjudicating Authority. The appellants were directed to substantiate their claim regarding the optional nature of feasibility charges.