2024 (6) TMI 760

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....BER ( TECHNICAL ) Shri N. K. Chowdhury , Advocate for the Appellant Shri S.S. Chattopadhyay , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI ASHOK JINDAL ] By way of this appeal, the appellant is challenging the valuation of the goods wherein the Revenue wants to include the inspection charges paid to RITES in the assessable value of the dutiable goods cleared by them. ....

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....reimbursed by the customers on actual basis. (iii) It is the case of the Appellant that their goods are marketable even without inspection. The inspection was done at the instance of the buyer. 3. A Show Cause Notice dated 06.01.2010 was issued to the appellant for the period from 01.04.2007 to 31.03.2009 proposing demand of duty of an amount of Rs.1,27,343/- along with interest and penalty. 4....

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....horized Representative appearing for the Revenue relied on the findings in the impugned order. 8. Heard the parties and considered their submissions. 9. We find that in the appellant's own case for an earlier period (supra), this issue came up before this Tribunal, wherein it was observed as under: - "4. We find that the issue involved in this case is as to whether the third party inspection c....

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.... not form part of their income and thus this is not an additional consideration. This is also relevant to observe that RITES raised the bills to the Appellant charging Inspection charges as per agreement amongst RITES, the Appellant and the customer. This is variably from the records that the Inspection charges were paid to RITES by the Appellant on behalf of their customers and the same amount wa....