https://www.taxtmi.com/caselaws?id=85156 The Appellate Tribunal CEGAT allowed the appeals filed by M/s. Hindustan Development Corporation Limited, challenging duty demands imposed by the Additional Collector of Central Excise, Calcutta-l Collectorate. The dispute revolved around the inclusion of inspection charges in the assessable value of goods, specifically Railway Points and Crossing. The Tribunal held that the inspection charges paid by customers should not be included in the assessable value, citing precedents and evidence provided by the appellants. As a result, the duty demands were set aside, and the appeals were allowed on merit. The Tribunal did not address the issue of the extended period for issuing show cause notices. en-us Wed, 08 Mar 1995 00:00:00 +0530 Wed, 03 Aug 2011 10:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85156 The Appellate Tribunal CEGAT allowed the appeals filed by M/s. Hindustan Development Corporation Limited, challenging duty demands imposed by the Additional Collector of Central Excise, Calcutta-l Collectorate. The dispute revolved around the inclusion of inspection charges in the assessable value of goods, specifically Railway Points and Crossing. The Tribunal held that the inspection charges paid by customers should not be included in the assessable value, citing precedents and evidence provided by the appellants. As a result, the duty demands were set aside, and the appeals were allowed on merit. The Tribunal did not address the issue of the extended period for issuing show cause notices. Case-Laws Central Excise Wed, 08 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85156