1987 (2) TMI 250

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..... ranes at Customer s site are includible in the assessable value of the cranes. Further, in two of these cases, state the appellants, even cost of transport (freight and transit insurance) has been added to the cost of erection work. 3. We have heard both sides and have carefully considered the matter. The learned representative of the department stated very fairly that in view of the Supreme Court judgment in the case of Bombay Tyre International [1983 E.L.T. 1896 (S.C.)], he would have no objection to the cost of transport after removal of the goods from the factory gate being excluded from the assessable value. We agree with him and allow such exclusion. 4. Regarding erection, installation and commissioning charges, the learned repre .....

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..... required cement concrete base by holding down bolts much in the manner as Howrah Bridge is fixed to the ground. These bolts are no ordinary bolts which could theoretically be removed by unscrewing the nuts. These are special types of bolts known as holding down bolts which are heavily anchored with the cement concrete foundation base. Therefore, the steel columns which hold both cranes and factory structure cannot be taken out by undoing the nuts of the holding down bolts and these cranes cannot function without the steel columns and cement concrete base fixed to the earth. Since these cranes are tailor-made, these cannot function in any other shed or factory. The appellants cited various rulings of the Central Board of Excise and Custom .....

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..... mon thing, in all of them, which is really material, is that on installation at site they all become part of the permanent structure to which they are attached. The same is true of the subject cranes also. The department says that the cranes could be dismantled and moved elsewhere. Well, so could be plant and machinery, lifts, elevators and escalators etc. also. The whole factories could be shifted from one place to another if the need arises. But that would not make the plant and machinery installed in the factory a movable goods which can come to the market for being bought and sold like any other goods. The real issue before us is whether after erection and commissioning, the cranes became immovable or not. From the nature of the install .....

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