2014 (6) TMI 755 - AT - Central Excise

Valuation of goods - whether the fixing charges, received by the appellant from their customers for fixing of Aluminium Doors, Windows and Curtain Frame falling under Chapter 76 are required to be added in the assessable value of the goods or not - Held that - admittedly fixing charges have no connection with the manufacture of the final product and the same are the activities, which are subsequent to the clearance of the goods and at their customers premises. We find no justifiable reason to add such fixing charges in the assessable value of the goods - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI decided that fixing charges for Aluminium Doors, Windows, and Curtain Frame are not required to be added in the assessable value of the goods. The charges have no connection with the manufacture of the final product and are activities subsequent to the clearance of the goods. The impugned orders were set aside, and both appeals were allowed in favor of the appellant.