1996 (4) TMI 262 - AT - Central Excise

Summary

The judgment concerns the levy of excise duty on re-inspection charges for Electric Motors. The Appellate Tribunal ruled in favor of the party, stating that re-inspection charges were not compulsory and were only undertaken in some cases at the customer's request. The Collector (Appeals) accepted the party's contention, and the appeal filed by the Department was dismissed following the decision in the case of Shree Pipes Ltd. v. CCE, Jaipur.