2002 (5) TMI 490

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....Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : CN.B. Nair, Member (T)]. -  The appellant manufactures bulk meters/flow meters. These are installed in wending machines. Machines which are sold in Maharashtra are required to be inspected by State Government authorities in terms of the provisions under Weights & Measures Act. For such inspection, the State Government a....

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.... by statutory authorities is not part of normal manufacturing cost of normal sale price of the goods, it should not form part of the assessable value. He submitted that this issue remains settled in favour of the appellant by the decisions of the Tribunal in the cases of Shree Pipes Ltd. v. CCE, 1992 (59) E.L.T. 462 and Hindustan Development Corporation Ltd. v. CCE, Calcutta, 1996 (85) E.L.T. 58 a....