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1997 (11) TMI 301

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..... President]. The common respondent in these appeals, engaged in the manufacture of Weighbridges, filed price lists Nos. 352 to 355 and 357 in 1989-90 in Part II claiming deduction of charges for installation and commissioning at the customer s premises. The Asstt. Collector granted approval but rejected the claim for deduction. The Collector (Appeals) set aside the order. The Department, bei .....

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..... e were manufactured and the Weighbridge itself came into existence in the factory of the respondent before clearance, though for the purpose of easy transport the Weighbridge was taken in a knocked down condition and was re-erected and re-assembled at the customer s premises. If the Weighbridge had come into existence in the factory of respondent, the price declared would naturally have taken into .....

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..... premises of the customer by the customer or at the instance of the customer by the manufacturer initially have to be regarded as post manufacture and post clearance expenses which cannot be included in the assessable value. This position has been accepted by the Tribunal in the case of Braithwaite Company Ltd. v. Collector of Central Excise, Calcutta-II, 1987 (29) E.L.T. 251 (Tribunal), of Sunr .....

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