{"id":216060,"date":"1987-02-23T00:00:00","date_gmt":"1987-02-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/braithwaite-and-company-limited-vs-collector-of-central-excise-on-23-february-1987"},"modified":"2017-03-24T16:11:21","modified_gmt":"2017-03-24T10:41:21","slug":"braithwaite-and-company-limited-vs-collector-of-central-excise-on-23-february-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/braithwaite-and-company-limited-vs-collector-of-central-excise-on-23-february-1987","title":{"rendered":"Braithwaite And Company Limited vs Collector Of Central Excise on 23 February, 1987"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Braithwaite And Company Limited vs Collector Of Central Excise on 23 February, 1987<\/div>\n
Equivalent citations: 1987 (11) ECR 701 Tri Delhi, 1987 (29) ELT 251 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 K.L. Rekhi, Member (T)<\/p>\n
1. These five appeals involve common issues of facts and law. They are, therefore, being disposed of by this combined order.\n<\/p>\n
2.   The appellants  manufacture “Electric Ovehead 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  inciudible  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.\n<\/p>\n
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.\n<\/p>\n
4. Regarding erection, installation and commissioning charges, the learned representative of the department defended the impugned order passed by the Collector (Appeals). He contended that the cranes became fully manufactured goods only after they had been erected at site. They could not be considered immovable property, he continued, because it was possible to un-screw the bolts and nuts, dismantle the cranes and move them elsewhere.\n<\/p>\n
5. The appellants reiterated what they had already explained in detail before the Collector (Appeals). They stated that the subject cranes were removed from their factory in knocked down condition. Each of these cranes was tailor made to suit the specific size of the shop premises where it was to be installed as well as the magnitude of the job it was to perform. The customer had an option either to get the installation work done by the appellants or by someone else or by the customer himself. Those who opted to avail of the services of the appellants, entered into a separate contract for installation work with the appellants and the appellants, after performing the job, issued separate invoices for the installation job. The nature of the installation job has been described by the appellants as under in the impugned order :-\n<\/p>\n
 “Now this installation or commission work comprises of welding, revetting and bolting according to the suitability of purpose of each type of crane. The rails on which the crane moves are permanently fixed to the steel columns of the factory building. These steel columns are again permanently fixed required cement concrete base by holding down bolts much in the manner as Howrah Bridge is fixed to the ground. These bolts are no ordinary bolts which could theoretically be removed by unscrewing the nuts. These are special types of bolts known as holding down bolts which are heavily anchored with the cement concrete foundation base. Therefore, the steel columns which hold both cranes and factory structure cannot be taken out by undoing the nuts of the holding down bolts and these cranes cannot function without the steel columns and cement concrete base fixed to the earth. Since these cranes are tailor-made, these cannot function in any other shed or factory.”\n<\/p>\n
The appellants cited various rulings of the Central Board of Excise and Customs, Government of India and this Tribunal before the Collector (Appeals) in support of their plea that things permanently fixed to the ground became immovable property and hence ceased to be goods. The learned Collector (Appeals) distinguished these rulings on the ground (1) that goods involved in these rulings were plant and machinery, lifts, elevators and escalators etc. while the goods involved before him were cranes, a different product; and (2) it was possible to dismantle and move the cranes elsewhere. The learned Collector (Appeals) also justified inclusion of erection,’ installation and commissioning charges on the ground that the Supreme Court had not excluded these charges from the assessable value in their judgment in the case of Bombay Tyres International (aforesaid).\n<\/p>\n
6.   We do not agree with the view taken by the Collector (Appeals) and now reiterated before us by the learned representative of the department.  These  is  no  discussion  at  all  in  the  Supreme  Court  judgment  in the  case  of  Bombay  Tyres  International  regarding  erection,  installation and commissioning charges. Reliance on this judgment to support inclusion of such charges in the assessable value is, therefore, totally misconceived. Coming  to  the  articles  involved  in  various rulings of the Board, Central Government or this Tribunal [such as one at 1986(23) E.L.T. 274 (Tribunal) – Hyderabad Race Club V. Collector of Central Excise, Hyderabad], though the  articles  involved  in  each  case  are  different,  one  common  thing,  in all of them, which is really  material,  is that on installation at site they all  become part of the permanent structure to which they are attached. The  same  is  true  of  the  subject  cranes  also.  The  department  says  that the  cranes  could  be  dismantled  and  moved  elsewhere.  Well,  so  could be plant  and  machinery,  lifts,  elevators  and  escalators  etc.  also.  The whole factories  could  be  shifted  from one place to another if the need arises. But that would not  make the plant and machinery installed in the factory a  movable  goods  which  can  come  to  the  market  for  being  bought  and sold like any other goods. The real issue before us is whether after erection and commissioning, the cranes became immovable or not. From the nature of  the  installation  work  extracted  in  paragraph  ‘5’  above,  we  have  no doubt  in  our  mind  that  they  did  become  immovable  and  hence  ceased to be goods.\n<\/p>\n
7.   Secondly, we have a recent pronouncement of the Supreme Court in their judgment dated 20-12-1986 in the case of Madras Rubber Factory Limited  1987  (27)  E.L.T.  553 (S.C.),  according  to  which  costs  incurred after  removal  of  the  goods  from  the  factory  cannot  be included  in  the assessable  value.  Costs  on  account  of  erection,  installation  and  commissioning of the cranes are certainly post-removal expenses. It is not that the cranes became fully manufactured only on erection at site. They were fully  manufactured  marketable  goods even at  the  time  of  their  removal from  the  appellants’  factory.  This  conclusion  is  also  supported  by  the optional  nature  of  the  installation  work.  We  put  this,  judgment  to  the learned representative of the department.  He had  no comments to make.\n<\/p>\n
8.   Even if it be assumed that the cranes could be easily dismantled and  taken  elsewhere,  as  the  department  pleads,  that  would  amount  to un-doing  the  installation  work  and  then  the  dismantled  crane  would  be no different from  what  it was at the time of  removal from  the factory in which condition it had already been assessed to duty.\n<\/p>\n
9. In the light of our above discussion, we set aside the impugned orders-in-appeal and allow all the five appeals with consequential relief to the appellants.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Braithwaite And Company Limited vs Collector Of Central Excise on 23 February, 1987 Equivalent citations: 1987 (11) ECR 701 Tri Delhi, 1987 (29) ELT 251 Tri Del ORDER K.L. Rekhi, Member (T) 1. These five appeals involve common issues of facts and law. They are, therefore, being disposed […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-216060","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nBraithwaite And Company Limited vs Collector Of Central Excise on 23 February, 1987 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/braithwaite-and-company-limited-vs-collector-of-central-excise-on-23-february-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Braithwaite And Company Limited vs Collector Of Central Excise on 23 February, 1987 - 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