1996 (6) TMI 206

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..... , President]. The appellant is engaged in the manufacture of computers and office machines (calculating machine with computer) falling under Tariff Item 33D. The period under consideration is 1982 to 1985. The appellants were issuing two sets of invoices one for the machines and the other for consultancy services. The price lists which did not refer to the consultancy services were approved .....

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..... installation planning layout design and warranty maintenance in the assessable value. He is disputing the inclusion in the assessable value of the charges referable to items (ii) and (iii) above, namely, installation and commissioning of equipment at site and training of customers staff in regard to hardware and software. Ld. Counsel has referred to two decisions, the later of which is Collector o .....

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..... bove decision and hold that the charges referable to such items i.e. (i) and (iv) referred to above are to be included in the assessable value and charges referable to items (ii) and (iii) referred to above are not to be included in the assessable value. 4. In the result, the impugned order is set aside to the extent it holds that part of the consultancy charges referable to installation and co .....

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