2013 (12) TMI 670

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..... rne by the customer is not to be included in the asessable value of goods The inspection is optional at the request of the customers and at the cost of the customers and service tax is being paid in respect of inspection charges – Thus, the applicants have made out a case for waiver of pre-deposit of dues – Pre-deposits waived till the disposal – Stay granted. - E/85765/13-Mum - - - Dated:- 19-3- .....

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..... decision of this Tribunal in the case of CCE, Raipur vs. Bhaskar Ispat Pvt. Ltd. reported in 2004 (167) ELT 189 whereby the Tribunal held that the cost of additional testing conducted at customer's request and borne by the customer is not to be included in the asessable value of goods. 4. The Revenue relied upon the findings of the lower authority. We find that as the inspection is optional at t .....

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