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TMI Blog2010 (12) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... nstallation charges as per Sl.No. 10 of the Board’s Circular, Revenue could not produce any evidence that accessories supplied were integral or essential part of the product supplied by the respondent to their customers, no infirmity in the impugned order-in-appeal, the same is upheld and the appeals which are devoid of merit are dismissed. - E/22-23/2006 - A/27-28/2011-WZB/C-II(EB), - Dated:- 9-12-2010 - S/Shri P.G. Chacko, S.K. Gaule, JJ. Shri N.A. Sayyed, JDR, for the Appellant. Shri Vinay N. Ansurkar, Advocate, for the Respondent. [Order per : S.K. Gaule, Member (T)]. Heard both sides. 2. The Revenue is in appeal against the order-in-appeal No. AT/488 489/M-III/05 dated 22-9-2005, whereby the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als to the Commissioner (Appeals), who by holding that erection and commissioning charges are not includable in the assessable value in view of Board s Circular No. 643/34/2002-CX., dated 1-7-2002 and on the ground that the department failed to show that the accessories were integral part of main goods i.e. SCADA Systems. Hence, the appeal. 4. The contentions of the Revenue is that the product which emerges at the customer s site is known as SCADA system and the whole SCADA systems would be classifiable under Chapter sub-heading 8537.00, since as per page No. 1506 of HSN notes, the heading 8537.00 covers complex control panels for power stations and programmable controllers which are digital apparatus using a programmable memory for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration received for supply of accessories were to be included in the assessable value. The Commissioner (Appeals) held that the installation, erection and commissioning charges are not includable in view of serial 10 of board Circular No. 643/34/2002 dated 1-7-2002, which reads as under :- Similarly, if a machine is cleared from a factory on payment of appropriate duty and later on taken to the premises of buyer for installation/erection and commissioning into an immovable property, no further duty would be payable . In case of other issue, the Commissioner (Appeals) found that in the absence of any allegation or finding that these accessories were integral part of the main goods i.e. SCADA system, their value was not required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of the department that what the respondent cleared from their factory was a product cleared in CKD or SKD condition and the accessories supplied were integral part of the product, which was cleared from their factory. Though there is a reference in the show-cause notice to the SCADA type system and inclusion of additional consideration towards supply of accessories, erection and commissioning charges. The classification of SCADA system under sub-heading 8537 was never a subject matter of the case nor the department has proceeded in that manner. Admittedly, the department had sought for inclusion of installation, erection and commissioning charges and not as charges for completing the product. Therefore, the Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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