1996 (1) TMI 232

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..... inst the order of the C.C.E. (Appeals), Madras. Under the impugned order, the Collector has held that the commissioning charges could not be included for the purpose of arriving at the assessable value. 2. The learned DR pleaded that the appellants have sold the goods under a stipulation that while 80% of the value of the goods will be paid at the time of the clearance, the balance amount will b .....

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..... cle on its marketability in the trade because all such items are to be commissioned whether by the manufacturer or by someone else. There is no provision under sec. 4 for deducting commissioning charges, because it was never contemplated that commissioning charges are part of value of a manufactured article. If it is held that commissioning is done not in the factory of the appellants but in the s .....

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..... nal form had come into existence at the time of clearance of the goods, we hold that legally there is no basis for linking the assessable value with the charges incurred for the services rendered after the clearance of the goods. On a query from the Bench, the learned DR fairly conceded that it is not the case of the Department that some charges towards the goods were being recovered in the garb o .....

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