2000 (9) TMI 447

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..... owri Shankar, Member (T)]. The question for consideration in this appeal is the includability in the assessable value of electric overhead travelling crane and plants for manufacture of nitrogen, of the costs incurred by the appellant in supervising the erection at the site of the customer. In the order impugned in the appeal the Collector (Appeals) has confirmed the view taken by the Assist .....

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..... e plant or crane as the case may be. The contention that the erection or the assembling of the plant or the crane is optional according to the customers and that in some cases the erection was carried out or supervised by some persons other than the appellant has not been substantiated before us by means of evidence. Even so, we are unable to confirm the Collector (Appeals) order. The reason for t .....

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..... rogen plant for supply to M/s. Tata Metals and Strips Limited at Navsari dated 6-2-1991 refers to inspection at various stages of manufacture by buyer's representative at appellant's or sub-suppliers works and for provision of test certificate at various stages of manufacture. This indicates to us that the goods were complete before they were cleared. In any case as we have noted he emphasises of .....

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