2018 (2) TMI 456

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..... UBMERSIBLES LTD. [2015 (10) TMI 35 - CESTAT AHMEDABAD], where it was held that PDI charges recovered at the instance of the buyer are not includible in the assessable value - demand set aside - appeal allowed - decided in favor of appellant. - E/132/2009 - 42252/2017 - Dated:- 3-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Ka .....

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..... entered into between the parties. Such pre-delivery inspection was conducted at the behest of the buyer and therefore they are not includible in the assessable value. He relied on the following decisions:- (a) Commissioner of Central Excise Vs. Bhaskar Ispat Pvt. Ltd. - 2004 (167) ELT 189 (Tri. LB) (b) Commissioner of Central Excise Vs. Johnson Pumps (I) Ltd. - 2010 (251) ELT 560 .....

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..... para 15 of the Order-in-Appeal No.75 to 84/2015 dated 22.12.2015, which is as under:- 15. In view of the foregoing discussions, since the PDI is done at the instance of the buyer/specific customer and borne by the buyer/customer and by respectfully following the ruling of Hon ble Supreme Court of India and CESET in the cases cited above, the appellant succeeds in all their appeals on merits a .....

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