2018 (4) TMI 1302

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..... alue of the goods in terms of Rule 5 of the Central Excise Valuation (Determination in Price of Excisable Goods) Rules, 2000 read with Section 4 (3) (d) i.e. definition of ‘transaction value’. The testing is mandatory and without testing the goods cannot be cleared from the factory. The amount received by the respondent towards compensation for the charges is not includible in the ‘transaction .....

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..... he contract upon completion of manufacture, 4% of the glued insulated rail joints had to undergo a mandatory pull out resistance test that is tensile test by RITES, for quality inspection. The mandatory test had to be carried out inside the factory premises of the Respondent. The appellant was working on the job work basis. Freight was payable by Railways and the conversion charges was of ex facto .....

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..... ssable value of the goods in terms of Rule 5 of the Central Excise Valuation (Determination in Price of Excisable Goods) Rules, 2000 read with Section 4 (3) (d) i.e. definition of transaction value . The testing is mandatory and without testing the goods cannot be cleared from the factory. The amount received by the respondent towards compensation for the charges is not includible in the transac .....

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