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TMI Blog2016 (2) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... reimbursed by the buyer, in such cases, the testing charges are not includible in the assessable value as the goods are marketable without testing /inspection done on behalf of the buyer. The adjudicating authority is directed to ascertain from the facts of the case whether the goods are marketable without testing done by RDSO or not? If the goods are marketable without testing done by RDSO, in that case, the testing /inspection charges are not includible in the assessable value. If the goods are not marketable without testing done by RDSO, in that case, the testing/inspection charges are includible in the assessable value. The adjudicating authority shall verify the records and if required, pass an order to demand duty accordingly. With th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDSO are not includible in the assessable value. To support this contention, he relies on the decisions of the Tribunal in the case of Hindustan Development Corporation Ltd. Vs. CCE, Calcutta reported in 1996 (85) ELT 58 (Tribunal), which has been affirmed by the decision of the Hon'ble Apex Court in the case of Hindustan Development Corporation Ltd. reported in 1996 (86) ELT A-162 (SC), in the case of Shree Pipes Ltd. Vs. CCE reported in 1992 (59) ELT 462 (Tribunal) and M/s. TVS Motors Company Ltd. reported in 2015 -TIOL-299-SC-CX. 4. On the other hand, ld. AR controverted the argument advanced by the ld. Counsel and submits in defence to the allegation advanced by the appellant that the appellant themselves have contended that their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value or not. Both the sides have produced case laws in defence of their pleadings as discussed hereinabove. The issue is based in the case laws are that if the goods are not sellable without any testing done by the assessee, in that case, the testing charges are includible in the assessable value as after testing/inspection the goods are marketable. But in a case where the testing has been done on a particular request by a buyer and the testing charges has been reimbursed by the buyer, in such cases, the testing charges are not includible in the assessable value as the goods are marketable without testing /inspection done on behalf of the buyer. 9. The adjudicating authority is directed to ascertain from the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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