2002 (6) TMI 136

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....kar, Member (T)]. - The question for consideration in this appeal is the liability to inclusion in the assessable value of the goods manufactured by the appellant supplied to some customers on job work, of the cost of inspection of these goods carried out on behalf of these customers by third party. In the order impugned in this appeal, the Commissioner (Appeals) has refused to accept the submissi....

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....ng to the manufacture of the goods. Condition 5 of this letter, which the Commissioner (Appeals) has relied upon, provides: "5. After galvanization of the structures the same have to be kept in convenient lots to facilitate inspection by our quality control representatives as well as our clients representative." 4. The appellant points out that the Commissioner (Appeals) had overlooked the c....