2005 (8) TMI 14

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..... peals raise a common question of law in facts and hence and they are taken up together for disposal as per law. The appellant is a PSU unit who has obtained clearance from the Committee on Disputes. They were carrying out Quality Control Test on the subject goods at the instance of the customers. The Revenue requires the said expenses to be added in the assessable value. The appellants have resist .....

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..... ure Ltd. - 2003 (57) RLT 753 (CEGAT-Del). The learned Counsel submits that even after the amendment to the term "Transaction Value" after 01.07.2000, the Tribunal has ruled that the amounts are not liable to be added for the reason given in the citations. He relied on Grasim Industries Vs. CCE, Indore - 2004 (60) RLT 730 (CESTAT-Del.)=2004 (164) ELT 257 (Tri.-Del.), Volvo India Ltd. Vs. CCE, Ban .....

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..... s were already tested and were in good condition. , Therefore, the subsequent optional test carried out cannot be considered as part of the manufacturing activity and cannot' be brought within the amended term of 'Transaction Value'. The Tribunal examined this very issue this the case of Grasim Industries; Volvo India Ltd. (supra) in the light of the 'Apex Court judgment rendered in the case of .....

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