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TMI Blog2016 (2) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of this mandated testing from the customers. The appellant has been stating before the lower authorities that that additional testing which is carried out by the appellant is at the behest of their customers; the revenue is unable to bring on record that these tests were not carried out on request of the appellant's customers. Revenue has not produced any evidence to negate the claim of the appellant. As regards the inclusion of documentation charges, we do find strong force in the contentions raised by the learned Counsel, as the specimen purchase order indicates that the documentation charges which are collected by the appellants during the material period is in respect of additional copies of drawings of the Transformers given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n draw our attention to the said judgement and submit that the issue of inclusion of additional testing charges is settled in favour of the appellant. As regards the inclusion of the cost of documentation charges he would take us to the specimen purchase order and submits that the drawings which are given with the order are not charged, but additional set of drawings are charged and the value does not get included as these documentation charges are post clearance of the final goods manufactured by the appellant. He would also rely upon the judgement of the Tribunal in the case of Shree Pipes Ltd - 1992 (59) ELT 462 and submit that this judgement has been maintained by the Supreme Court as reported in 1992 (61) ELT A 63 (SC). 5. Learned d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality control tests to market the final products. We do not find anything in the statement which states that the appellant has recovered the cost of this mandated testing from the customers. The appellant has been stating before the lower authorities that that additional testing which is carried out by the appellant is at the behest of their customers; the revenue is unable to bring on record that these tests were not carried out on request of the appellant's customers. Revenue has not produced any evidence to negate the claim of the appellant. We find that the learned Counsel was correct in submitting that the issue in now squarely settled by the Apex Court in the case of Shree Pipes Ltd. The Tribunal in the case of Shree Pipes Ltd hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially by the contractor and shall be claimed in full in the respective bill for 98% payment through bank. Therefore, the manufacturer is not getting anything extra except the price which he is getting from other wholesale dealers. Therefore, since the excise duty is payable on the price which the manufacturer gets in the wholesale market at the time and place of removal, the cost of additional testing charges are not includible in the assessable value although the tests are conducted within the factory gate. Further, these are optional. Secondly, it is evident that the price to wholesale dealers does not include the additional testing charges carried out at the instance of PHED. The finding of the Collector that the testing is necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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