1998 (3) TMI 312 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS heard a case involving excess charges collected by an assessee for erection and commissioning work. The Tribunal ruled in favor of the assessee, stating that the charges for erection and commissioning cannot be included in the assessable value. The department's appeal was dismissed, and the impugned order was set aside.