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TMI Blog1997 (9) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... iar, Member (J)]. This is an appeal filed by the appellants against the orders passed by the Additional Collector wherein he held that the Additional Test which was done on the goods was as per the customer s choice and the value thereof is to be added to the assessable value in terms to Section 4(1)(a)(i) of Central Excises and Salt Act, 1944. Accordingly, a duty demand of Rs. 60,800/- is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value. He pointed out that this additional test is done in view of the contract entered into by the appellants with the Jammu Engg. Department. This test was not carried out with respect to the other customers who are purchasing this 11Kva Indo Vacuum Circuit Breakers. In this connection, he relied on the decision of the Tribunal in the case of Shri Pipes Pvt. Ltd. v. CCE reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment. 4. We have considered the submissions made by both the sides. It is now seen that as far as the appellants are concerned, they are selling the goods to all the customers without conducting this additional test. It is only in the case of Jammu Engineering Deptt., they wanted this special test to be done. This special test is done at their instance as well as at their cost. In a similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory and since special test is conducted at the instance of buyers, the cost of special testing cannot be included in the assessable value. However, in spite of that observations, the order as emerged was that the appeal was dismissed for which the learned Advocate stated that a rectification application is filed. He drew out attention that the principles laid down in that decision is that wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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