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TMI Blog2002 (1) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. In this appeal filed by M/s. Greysham and Co. the issue involved is whether the charges of inspection of the goods carried out by M/s. RITES on behalf of Indian Railways are to be included in the assessable value of the Railway Equipment manufactured by them. 2. Shri J.S. Agrawal, ld. Advocate, submitted that the appellants manufactured railway p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessable value; that this decision has been upheld by the Supreme Court as reported in 1992 (62) E.L.T. A 51. Reliance was also placed on the decision in the case of CIMMCO Ltd. v. CCE [1994 (74) E.L.T. 687], appeal against which has also been dismissed by the Supreme Court as reported in 1996 (84) E.L.T. A167. 3. Countering the submissions, Ms. Neeta Lal Butalia, learned SDR, submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the ratio of that decisions is not applicable. Finally, she relied upon the decision in the case of Hindustan Gas Industries Ltd. v. CCE, Baroda [2001 (133) E.L.T. 481] wherein it was held that in a case where every buyer insists upon inspection by a testing agency, the goods couldn t be sold till that inspection takes place. The cost incurred for such testing was, therefore, held to form part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Customers on his own was held not to be includible in the assessable value. This aspect is not clear from the facts and material produced on record as to whether the appellants in the present matter have their own testing facility or not. In absence of this vital information, decision cannot be arrived at as to whether the testing charges paid by the Customers are to be included in the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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