1998 (10) TMI 209

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..... The issue involved in this appeal filed by M/s. Escorts Ltd. is whether the charges of inspection of the goods carried out by M/s. RITES on behalf of their customer, Indian Railways, are to be included in the assessable value of the Railway equipments manufactured by them. 2. Shri Dinesh Charak, Manager (Law) of the Appellants, submitted that the Appeal No. E/1621/93-A filed by them involvi .....

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..... roduct as the goods have already reached the stage of marketability. We also observe that the Bench which decided the case in Bhagyanagar Pipe Industries (Final Order No. 1865/97-A, dated 22-1-1997) did not consider the Appellate Tribunal s decision in the case of General Engg. Works [1996 (81) E.L.T. 569] and Shri Pipes Ltd. [1992 (59) E.L.T. 462] which squarely cover the issue involved. 4. Fo .....

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