1998 (3) TMI 427

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..... mber (J)]. The question involved in this appeal is whether erection and commissioning is eligible to duty or not. 2. The assessees are engaged in the manufacture of automatic clasifiable under sub-heading 9026.00. They were paying duty on the parts of components supplied by them to their customers. However, in some cases they were undertaking installation and commissioning charges and for .....

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..... ppeal. 4. We have considered the same and we do not think that the Supreme Court decision cited by them are relevant for the purpose of the facts of this case. Installation and Commissioning charges were incurred after removal of the goods. Hence the grounds made by the department are not accepted as they are not correct in law. 5. Appeal stands dismissed. - - TaxTMI - TMITax - Central Exc .....

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