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2013 (12) TMI 670 - CESTAT MUMBAIAddition of the value of third party inspection charges in the assessable value – Waiver of pre-deposit – Held that:- Relying upon CCE, Raipur vs. Bhaskar Ispat Pvt. Ltd [2004 (3) TMI 102 - CESTAT, NEW DELHI] - the cost of additional testing conducted at customer's request and borne by the customer is not to be included in the asessable value of goods The inspection is optional at the request of the customers and at the cost of the customers and service tax is being paid in respect of inspection charges – Thus, the applicants have made out a case for waiver of pre-deposit of dues – Pre-deposits waived till the disposal – Stay granted.
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