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2016 (2) TMI 678 - CESTAT NEW DELHICharge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - Held that:- The issue is based in the case laws are that if the goods are not sellable without any testing done by the assessee, in that case, the testing charges are includible in the assessable value as after testing/inspection the goods are marketable. But in a case where the testing has been done on a particular request by a buyer and the testing charges has been reimbursed by the buyer, in such cases, the testing charges are not includible in the assessable value as the goods are marketable without testing /inspection done on behalf of the buyer. The adjudicating authority is directed to ascertain from the facts of the case whether the goods are marketable without testing done by RDSO or not? If the goods are marketable without testing done by RDSO, in that case, the testing /inspection charges are not includible in the assessable value. If the goods are not marketable without testing done by RDSO, in that case, the testing/inspection charges are includible in the assessable value. The adjudicating authority shall verify the records and if required, pass an order to demand duty accordingly. With these observations, the appeals are disposed of.
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