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2015 (12) TMI 256 - AT - Central ExciseValuation of goods - whether the additional amount received by appellant towards the third party inspection charges undertaken at the instance of the buyer is includable in the transaction value or otherwise and whether the duty liability arises or not - Held that:- We notice from the purchase orders placed that the said orders are given by the Government authorities to the appellant and one of the order of the Thermal Power Station specifically talks about the material should be despatched after inspection by the representative of Thermal Power Station while the South Eastern Coalfields Ltd. purchase order talks about the inspection of the goods by third party inspectors as per the instructions of South Eastern Coalfields Ltd. We see from the orders that the said orders are specific inasmuch as their cables have to meet standards of ISI which according to the appellant is done so by their in-house laboratory and undisputed by the Revenue. - it is very clear that the inspection charges received as reimbursement by the appellant on third party inspection charges at the instance of the buyer is not includable in the assessable value of the products cleared by them. - impugned order is not sustainable and liable to be set aside - Decided in favour of assessee.
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