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TMI Blog2012 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... uty - cabins are fabricating by the job worker and job worker is liable to pay duty in respect of the cabin and job worker being independent manufacturer is availing the benefit of notification - duty by adding Rs.45,000/- to the assessable value of bulkers cannot be confirmed against the present assessee, who is manufacturing bulkers - job worker is wrongly availing the benefit of Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is receiving duty paid bare chassis for the fabrication of bulkers. For fabrication of cabins duty paid bare chassis are sent to the job worker M/s. Commercial Engineers Body Builders Co. Pvt. Ltd. and assessee are paying cabin making charges @ Rs.45,000/- per cabin. M/s. Commercial Engineers Body Builders Co. Pvt. Ltd. are clearing the cabins in terms of the exemption Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o M/s. Commercial Engineers Body Builders Co. Ltd. and thereafter clearing the complete bulkers and therefore these charges are to be added to the assessable value of the bulkers. The assessee filed an appeal challenging addition of 5% of the assessable value as service charges. 4. We have gone through the appeal papers and heard the learned Superintendent (A.R.). We find that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. 5. In the appeal filed by the assessee challenge to the inclusion of 5% of the charges in the assessable value of bulkers as the 5% have been charges by the assessee on account of service charges which are in respect of co-ordination and procurement of material which are in respect of the bulkers manufactured by them. Therefore, the same are to be added to the assessable value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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