2007 (6) TMI 10

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..... nt Undertaking. As per a sample invoice submitted, the impugned goods have been supplied to the Divisional Engineer, Haryana, Urban Development Authority. Shri B.J. Mukherjee, learned Advocate appearing for the appellants states that the additional charge claimed from the buyer is towards the D.G.S. & D. Inspection Charge and the same was not a part of the transaction value. He, further, states th .....

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..... the extra amounts were collected on account of inspection charges and the same was paid to the Inspection Agency. It was, further, held that the inspection was carried out at the instance of the buyers and the buyers met the expenses for the same. The Tribunal was of the opinion that merely because the manufacturer initially paid the amount to the Inspection Agency, that will not be a part of the .....

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