9911796707
TMI Blog2018 (10) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaken before clearance of the goods and charges thereof are to be included in the assessable value, although, these testing charges has been re-imbursed by the buyers - demand upheld. Extended period of limitation - penalty - Held that:- The appellant is located in the state of Jammu & Kashmir and availing benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. As per the said Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order wherein it has been alleged against the appellant that they have undervalued the goods. 2. The facts of the case are that the appellant is manufacture of Transformers and located in the state of Jammu Kashmir and availing the benefit of exemption Notification No. 56/2002-CE dated 14.11.2002. After manufacturing the transformers, if these transformers sold to DGSM deed contracts, these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recovering these testing charges from the buyers and they are doing the said activity on behalf of the buyers. Therefore, these testing charges are not includible in the assessable value. He further submits that as in terms of the Notification No. 56/2002-CE dated 14.11.2002, if whatever duty is payable by the assessee, the same is entitled to the refund, therefore, the allegation of suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en re-imbursed by the buyers. Buyers has not only re-imbursed the testing charges but he is also paid the value of transformers to the appellant, so, if anything received from the buyer is re-imbursement then nothing is to be paid by the appellant for the value of goods. Therefore, the arguments advanced by the ld. Counsel testing charges are re-imbursed by the buyers and not includable in the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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