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TMI Blog1996 (11) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... thili, Advocate, for the Respondents. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the includibility of the inspection and testing charges arranged by the customers at the premises of the appellants and paid for by the customers. Both the sides agree that the issue stands covered by the ratio of the decision of the Tribunal in the case Shri Pipes reported in 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty is payable on the price which the manufacturer gets in the wholesale market at the time and place of removal, the cost of additional testing charges are not includible in the assessable value although the tests are conducted within the factory gate. Further, these are optional. Secondly, it is evident that the price to wholesale dealers does not include the additional testing charges c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... footing in respect of testing/inspection charges carried out subsequent to what is necessary for putting the goods in wholesale market that what it is in the case of special secondary packing. In the case of packing there is a legal provision for including the cost thereof and yet the Supreme Court in the case of Bombay Tyre International Ltd. has held that value of special secondary packing whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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