1997 (12) TMI 286

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..... hma Deva, Member (J)]. Whether the following items are to be excluded in determining the assessable value is an issue to be considered in this case :- (i) Feasibility; (ii) Installation; (iii) Consultancy; (iv) Demonstration; (v) System Analysis or designing; (vi) Services; 2. The Additional Collector has excluded the items namely installation, consutlancy and demonstration on .....

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..... tering the arguments submitted that whether feasibility charges were optional or otherwise was not substantiated before the authorities below. As regards system analysis of designing charges and service charges, there are contrary decisions of the Tribunal whereby it was held that such service charges are to be included. 4. We have carefully considered the matter. We find that the Additional Col .....

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..... y of the goods relying upon the Bombay Tyre International case but without examining whether these charges have a nexus to the design or marketability of the product in view of the developed case law on these issues. In spite of the specific plea taken by the assessee that feasibility charges is only an optional the same has not been considered in the order as can be seen form the order. In view o .....

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