2004 (3) TMI 102

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.... [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. The issue referred to the Larger Bench is whether the chargers for additional testing conducted at the request of customer and the cost of such testing charges being born by the customer, are includible in the assessable value of the goods. The Referring Bench noticed the conflicting view taken by the Tribunal in the case Hindustan G....

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....uyer cannot form part of the assessable value. As in the case of Hindustan Gas & Industries Ltd. v. Commissioner of Central Excise & Customs, Baroda (supra) that inspection charges were not for the additional or optional testing, therefore, taking into consideration facts and circumstances of case, it was held that these are includible in the assessable value. 4. The issue before us is to decid....

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.... by the Revenue against this decision was dismissed by the Hon'ble Supreme Court, reported in 1996 (84) E.L.T. A167 (S.C.) - C.C.E. v. CIMMCO Ltd. The Tribunal further followed the decision in the case of Shree Pipes Ltd. (supra) and in the case of Hindustan Development Corporation Ltd. v. C.C.E., Calcutta, reported in 1996 (85) E.L.T. 58 (Tribunal) and the appeal filed by the Revenue was dismisse....