2002 (1) TMI 472

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....Ms. Neeta Lal Butalia, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by M/s. Greysham and Co. the issue involved is whether the charges of inspection of the goods carried out by M/s. RITES on behalf of Indian Railways are to be included in the assessable value of the Railway Equipment manufactured by them. 2.  Shri J.S. Agrawal, ld. Adv....

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....ellants at the instance of customer was not to be included in the assessable value; that this decision has been upheld by the Supreme Court as reported in 1992 (62) E.L.T. A 51. Reliance was also placed on the decision in the case of CIMMCO Ltd. v. CCE [1994 (74) E.L.T. 687], appeal against which has also been dismissed by the Supreme Court as reported in 1996 (84) E.L.T. A167. 3. Counteri....

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....er, the entire consignment is supplied to the Railways and as such the ratio of that decisions is not applicable. Finally, she relied upon the decision in the case of Hindustan Gas & Industries Ltd. v. CCE, Baroda [2001 (133) E.L.T. 481] wherein it was held that in a case where every buyer insists upon inspection by a testing agency, the goods couldn't be sold till that inspection takes place. The....