K.L. Rekhi, Member (T)

1. These five appeals involve common issues of facts and law. They are, therefore, being disposed of by this combined order.

2. The appellants manufacture "Electric Overhead Travelling Cranes"., They are aggrieved because the Collector (Appeals) has held that charges on account of erection, installation and commissioning of these cranes at customer's site are includible in the assessable value of the cranes. Further, in two of these cases, state the appellants, even cost of transport (freight and transit insurance) has been added to the cost of erection work.

3. We have heard both sides and have carefully considered the matter. The learned representative of the department stated very fairly that in view of the Supreme Court judgment in the case of Bombay Tyre International 1983 E.L.T. 1896 (S.C.), he would have no objection to the cost of transport after removal of the goods from the factory gate being excluded from the assessable value. We agree with him and allow such exclusion.

4. Regarding erection, installation and commissioning charges, the learned representative of the department defended the impugned order passed by the Collector (Appeals). He conten