Independent inspection charges excluded from assessable value where they were separately recovered for buyer-requested additional testing.

Inspection charges paid to independent surveyors at buyers' request, where the inspection was over and above the manufacturer's normal testing process and recovered separately, were not includible in the assessable value of the goods. The Tribunal applied its earlier rulings that additional testing or inspection beyond the manufacturer's own process does not form part of assessable value. On that basis, the demand founded on inclusion of those charges failed and the impugned order was set aside.

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Issues: Whether inspection charges paid to independent surveyors at the instance of buyers were includible in the assessable value of the goods.

Analysis: The inspection was undertaken over and above the manufacturer's own testing, and the charges were recovered only when buyers required such independent inspection. The Tribunal applied its earlier decisions holding that charges for additional testing or inspection beyond the manufacturer's normal process are not part of the assessable value.

Conclusion: The inspection charges were not includible in the assessable value, and the demand based on their inclusion could not be sustained.

Final Conclusion: The impugned order was set aside and the appeal succeeded.

Ratio Decidendi: Charges for independent inspection or additional testing undertaken beyond the manufacturer's normal testing process, and recovered separately from buyers, are not includible in the assessable value of the goods.

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