1999 (8) TMI 225

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..... ated 23-8-1999 filed written submissions and made a request to decide the appeal on merits. 2. The appellant filed this appeal against the Order-in-Appeal dated 27-10-1992 passed by the Collector of Central Excise (Appeals). In the impugned order the Collector of Central Excise held that the charges on the inspection undertaken by the outside agencies are to be included in the assessable value o .....

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..... d cases held that the additional test carried out over and above conducted by the manufacturer is not includible in the assessable value of the goods. The ratio of the above decision of the Tribunal is fully applicable in the facts and circumstances of the present case. Therefore, following the ratio of the said decisions, the impugned order is set aside and the appeal is allowed. - - TaxTMI - .....

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