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2011 (5) TMI 863 - CESTAT AHMEDABADValuation of goods - Whether the third party additional inspection charges incurred by the customers on behalf of their customers and subsequently reimbursed to them by their customers are required to be added in the assessable value or not - Held that:- Board’s circular relates to pre-delivery inspection conducted by the manufacturer itself. There is no dispute in the present case that such inspection was being carried out by the respondent at the instance of their customers and from a third party. The expenses originally incurred by them, were being reimbursed by their clients. As such, nothing came to the pocket of the respondent. The Commissioner (Appeals) has rightly observed that the assessee’s customers could have paid the entire inspection charges to the party inspecting the goods instead of routing the same though the assessee, in which case, the question of the same being added in the assessable value of the assessee’s product, would not arise - Decided against Revenue.
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