2002 (10) TMI 124

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..... in-Appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) in the impugned Order held that mounting charges in respect of Axle Boxes and Tapper/Roller/Cartridge Bearing being optional and post-manufacturing expenses can not be included in the assessable value of the goods manufactured by the Respondents. 2. Heard both sides. The contention of the Revenue is that the mounting of A .....

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..... nd other goods manufactured by them to the Railways on payment of duty and where Railways grants them the work of mounting Axle Boxes of their wagons the Respondents undertake this work out side their factory and this work is purely optional and it is not a condition of the sale of the goods manufactured by them. The contention of the Respondents is that mounting expenses are post-manufacturing ex .....

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..... e Respondents were clearing the goods on payment of duty and after clearance, where they receive orders for mounting the goods on the Railway Wagons, undertake such work out side their factory. Therefore, we agree with the Respondents that mounting activity is post manufacturing expenses. Therefore, the charges received for this activity are not includible in the assessable value as held by the Ho .....

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