1999 (3) TMI 132 - AT - Central Excise

Summary

The Revenue appealed to the Appellate Tribunal CEGAT, New Delhi seeking remand of an order confirming a duty demand of about Rs. 17 lakhs. The appeal was based on the grounds of clubbing two units together and including installation charges and peripherals in the assessable value of goods. The Tribunal dismissed the appeal, stating that the units were separate, peripherals were optional, and installation charges were post-manufacturing costs not liable to be included in the assessable value.