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1 - 10 of 10 (0.26 seconds)Cce, Raipur vs M/S Shiv Real Ispat Pvt. Ltd on 19 March, 2015
6. In view of the above clear finding, we do not find any infirmity therein. This issue is settled by the Larger Bench of this Tribunal in the case of Commissioner of Central Excise, Raipur v. Bhaskar Ispat Pvt. Ltd. 2004 (167) ELT 189 (Tri.-LB) wherein it was held that cost of additional testing conducted at customers request and borne by the customer is not includable in the assessable value of the goods. In the case of Bhaskar Industrial Development.
Hindustan Gas & Industries Ltd. vs Commissioner Of Central Excise & ... on 13 March, 2001
Ltd (supra) this Tribunal has held that inspection charges in respect of inspection conducted by third party at the instance of buyer and borne by the buyer not includable to determine the assessable value.
M/S. Coal Handlers Pvt. Ltd vs Commnr. Of Central Excise, Kolkata on 5 May, 2015
Ltd. v. Commissioner of Central Excise, Kolkata III 2003 (161) ELT 822 (Tri.-Kolkata)
iii.
Central Excise Tariff Act, 1985
Commissioner Of Central Excise, ... vs Sulzer Pumps India Ltd on 22 September, 2015
7. Similarly, by relying upon the Larger Bench decision, the Tribunal in the case of Sulzer Pumps India Ltd (supra) it was held that cost of additional testing at customers request not includable in the assessable value.
M/S.Tirupati Structurals Limited, ... vs Cce, Ghaziabad on 19 May, 2015
Similar view was taken by the Tribunal in the case of Tirupati Structurals Pvt Ltd. (supra), Johnson Pumps (India) Ltd. (supra) and A. Infrastructure Ltd. (supra).
Commissioner Of Service Tax, Mumbai Ii vs Gtl Infrastructure Ltd on 1 August, 2016
Similar view was taken by the Tribunal in the case of Tirupati Structurals Pvt Ltd. (supra), Johnson Pumps (India) Ltd. (supra) and A. Infrastructure Ltd. (supra).
Commissioner Of Central Excise & S.T., ... vs M/S. Sarvodaya Pumps Pvt. Limited on 23 September, 2016
Similar view was taken by the Tribunal in the case of Tirupati Structurals Pvt Ltd. (supra), Johnson Pumps (India) Ltd. (supra) and A. Infrastructure Ltd. (supra).
Chokshi Tube Co. Ltd. vs Commissioner Of Customs, Acc on 22 September, 2005
I observe that on stray occasions, the notice would pay the inspection agencies their fees and such fess would be reimbursed to the notice by their customers at a later date. I also observe that the Tribunals and Courts have consistently held that such inspection charges would not form part of the assessable value. All the case law relied upon by the Noticee in para 24 above and the case law in 2003 (153) ELT 178 (Tri-Del.) in Choksi Tube Co. Ltd. v. CCE, Ahmedabad would be applicable to them. Hence, on the ratio of the orders/decisions of this Tribunal/Courts relied upon by the notice, I hold that inspection charges as in the instant case cannot form part of the assessable value.
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