2016 (4) TMI 889

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..... the respondent/assessee is concerned, they were cleared without any bullet proofing. It is only after clearance that the Jeeps were sent to get the processing of bulletproofing carried out by job workers outside the factory premises. The Tribunal has, thus, rightly held that in such circumstances, the cost of bullet proofing could not be added to arrive at the transaction value. The order of the .....

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..... f excise duty. We may mention that in the normal course, the Jeeps are manufactured by the respondent/assessee without any such bullet proofing. However, there was a specific requirement of the Police Department in various States for supply of Jeeps with bullet proofing system, the Jeeps were supplied to them after getting the same bullet proofing. However, the admitted facts are that as far as cl .....

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