1996 (4) TMI 262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The issue relates to levy of excise duty on the re-inspection charges in respect of Electric Motors falling under Tariff Item 30. The Asstt. Collector held that re-inspection charges is eligible to excise duty whereas the Collector (Appeals) accepted the contention of the party holding that re-inspection was done in rare circumstanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....behalf of the Revenue reiterated the stand taken by the Department in adding the re-inspection charges. 4. We have carefully considered the submissions. There is clear finding by the authorities below that re-inspection is not compulsory but only in some cases it was undertaken on request of the customer. This issue has been analysed by the Collector in Para 4 of his order, which is reprod....