2001 (8) TMI 403

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..... ember (T)]. The duty demand in the present case has emanated from a valuation dispute. The appellant is an Engineering Firm and carried out fabrication work for Dam Gates. They paid duty on the items fabricated in the factory and cleared those goods. Subsequently, duty demand was raised on an upward revision of the assessable value of the goods. The upward revision was on account of inclusio .....

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..... ise Duty. Similarly, duty is payable only on the goods manufactured by the assessee and bought out items taken directly to the manufacturing site for fabrication of the dam gates cannot be included while subjecting the goods manufactured by the assessee to duty. Transport and other costs, being subsequent to removal of the goods cannot also be included in the assessable value. Heard the ld. DR als .....

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