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2009 (9) TMI 474 - AT - Central ExciseValuation- The issue is as to whether the pre-inspection charges paid by the respondent to a third person at the behest of their buyer and reimbursed by their buyer would get added in the assessable value or not. The Commissioner (Appeals) while holding so has taken note of the precedent decisions of the Tribunal laying down that such inspection charges conducted in few cases at the request of their buyer, cannot be held liable to be included in the assessable value. Accordingly, he dropped the demand of Rs. 25,152/- raised against the respondent. Held that- The issue stands discussed in detail by Commissioner (Appeals), who has followed the precedent decisions of the Tribunal as also Board’s circular. We find no infirmity in the said order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected.
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