2004 (3) TMI 102

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The issue referred to the Larger Bench is whether the chargers for additional testing conducted at the request of customer and the cost of such testing charges being born by the customer, are includible in the assessable value of the goods. The Referring Bench noticed the conflicting view taken by the Tribunal in the case Hindustan Gas Industries Ltd. v. Commissioner of Central Excise Custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Hindustan Gas Industries Ltd. v. Commissioner of Central Excise Customs, Baroda (supra) that inspection charges were not for the additional or optional testing, therefore, taking into consideration facts and circumstances of case, it was held that these are includible in the assessable value. 4. The issue before us is to decide whether the additional testing charges at the request of custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... le Supreme Court, reported in 1996 (84) E.L.T. A167 (S.C.) - C.C.E. v. CIMMCO Ltd. The Tribunal further followed the decision in the case of Shree Pipes Ltd. (supra) and in the case of Hindustan Development Corporation Ltd. v. C.C.E., Calcutta, reported in 1996 (85) E.L.T. 58 (Tribunal) and the appeal filed by the Revenue was dismissed by Hon'ble Supreme Court reported in 1996 (86) E.L.T. A162 (S. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X