1999 (11) TMI 583

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..... al, Member (T)]. The issue involved in this appeal is whether installation and commissioning charges are to be included in the assessable value of the packing and wrapping machinery. 2. Shri Ashokan, ld. DR submitted that the respondent M/s. Nichrome Metal Works Pvt. Ltd. are clearing packing and wrapping machinery in CKD condition from their factory and erecting and commissioning the same .....

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..... ich is fully manufactured in CKD condition to their customers for convenience of transport. The machine is completely functional before it leaves the factory in CKD condition. Mere erection and commissioning of the machine does not make it incomplete and these are post manufacturing activities, the cost of which is not to be included in the assessable value. He further submitted that the Tribunal .....

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..... sions of both sides. We find that the issue involved in Sirpur Paper Mills Ltd. was different from the facts in the present appeal. The issue involved in Sirpur Paper Mill s case was, whether the plant and machinery erected at site and embedded in a concrete base is marketable commodity or not. This is not the issue in the present appeal. Erection and commissioning of a machine has nothing to do w .....

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