Supreme Court of India
M/s Thermax Ltd. v. Collector of Central Excise
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above, the judgment passed by the Assistant Collector as also by the Tribunal that installation and commissioning charges have to be treated as assessable value of the goods supplied by the appellants are not correct and are liable to be set aside.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944: Section 4. Excise duty-Value of goods-Installation and Commissioning charges- Jncludibility of-Assessee manufactured boilers and also installed and c commissioned the same at site-Specific amounts were charged for such post- manufacturing steps under separate invoices-Held: In the circumstances of the case, the installation and commissioning charges includible in the assessable value of the goods. The appellant-assessee manufactured Boilers, Process Heat Equipment ~· ~ etc. as per requirements of the customers. The manufacturing process included
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