2015 (10) TMI 908

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....Dixit, Assistant Commissioner (AR) : For The Petitioner Shri Sachin Chitnis, Advocate : For The Respondent ORDER Per: P.K. Jain This is an appeal filed by Revenue. Brief facts of the case are that the respondent assessee is a manufacturer of PD pumps/water pumps etc. Normally such pumps after manufacture are inspected and tested by themselves and sold. However, in some of the cases, their cus....

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....mmissioner (Appeals) who allowed the appeal. The Revenue is in appeal against the said decision of the Commissioner (Appeals). The respondent-assessee has also filed cross objections. 2. The main ground of the appeal of the Revenue is that as per Section 4(3)(d), the value is required to be the transaction value and in these cases, the amount pertaining to the testing will form part of the transa....