1998 (6) TMI 145

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..... an, Member (T)]. At the outset, learned Counsel for the Respondents submitted that the issue involved in these two appeals is the includibility of the testing charges paid by the manufacturer, (appellant) to DGS D for additional tests carried out on pipes manufactured by respondents to arrive at their assessable value. It was pointed out by the learned Counsel for the respondent that the s .....

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..... al inspection carried out by an outside agency which was in 40 percent of the supplies was held to be includible in the assessable value. He pleaded that the matter may be decided taking note of this decision also. 3. The contentions raised before us have been duly considered by us. The case cited by Shri Ali is that because of the safety factor the valves required outside inspection and there w .....

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..... was not resorted to but not one for the question whether the testing charges where incurred should be included or not in the assessable value. That issue was not before the Tribunal, apparently because the assessees had not raised that question. However, in the respondent s own case, the Tribunal had considered this question and come to the conclusion that the charges are not includible [1992 (59 .....

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