1996 (3) TMI 464

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..... inghal, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. The common respondent manufactures machinery known as Weight Feeder which is required to be installed or erected at the customers premises. The orders are placed by various customers. The respondent filed twelve separate price lists. The Assistant Collector approved the price lists subject to the condition that .....

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..... machinery supplied by the respondent, on installation, become embedded to the earth and is immovable property. Having regard to these circumstances, the Collector was justified in holding that in those cases the work done by the respondent and charges collected are not liable to be included in the value of the machinery for the purpose of levying excise duty. Appeals are dismissed. - - TaxTMI .....

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