TaxTMI 
TaxTMI 
2014 (6) TMI 760
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Luby Submersibles Ltd. was dropped by the adjudicating authority. The issue involved in these proceedings is whether Pre-Delivery Inspection (PDI) charges recovered by the respondent for conducting test at the instance of the buyer is liable to be included in the assessable value or not. The first appellate authority has relied upon the judgment of CESTAT Larger Bench in the case of Bhaskar Ispat Pvt. Ltd. [2004 (167) ELT 189 (Tri. - LB)] wherein it was held that inspection done at the option of the buyer is not includable in the assessable value. Revenue has filed the present appeal on the ground that PDI charges recovered by the respondent are required to be added to the assessable value as the same represent a part of the transaction va....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d to the assessable value and thus CBEC Circular No.643/34/2002-CX, dt. 01.07.2002 was held to be inapplicable. 4. Heard both sides and perused the case records. The issue involved in the present appeal filed by the revenue is whether PDI charges incurred only at the instance of the buyer are required to be added to the assessable value under Section 4 of the Central Excise Act, 1944 or not. The first appellate authority has rejected revenues appeal on the ground that as per Larger Bench judgment in the case of Bhaskar Ispat Pvt. Ltd. (Supra) PDI charges at the option exercised by the buyer are not required to be included in the assessable value. It is also observed that this issue is no more res-integra as this very bench in the case of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e value of vehicles. Further, the Hon'ble Tribunal under erstwhile Section 4 of the Act in following cases has held that cost of additional inspection charges borne by the customers carried out by a third party, is not includible in the assessable value. (i) M/s. Choksi Tube Co. Ltd. v. CCE Ahmedabad, 2003 (153) E.L.T. 178 (Tri.-Del.) (ii) M/s. Sunrise Structurals & Engg. P. Ltd. v. CCE, Nagpur - 2003 (152) E.L.T. 387 (Tri.-Mumbai) (iii) M/s. Southern Structurals Ltd. v. CCE, Chennai II - 2002 (146) E.L.T. 678 (Tri.-Chennai) (iv) CCE, Jaipur II v. M....