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2015 (10) TMI 35 - AT - Central ExciseValuation of goods - Whether PDI charges incurred only at the instance of the buyer are required to be added to the assessable value under Section 4 of the Central Excise Act, 1944 or not - Held that:- The first appellate authority has rejected revenue’s appeal on the ground that as per Larger Bench judgment in the case of Bhaskar Ispat Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, NEW DELHI) PDI charges at the option exercised by the buyer are not required to be included in the assessable value. It is also observed that this issue is no more res integra as this very bench in the case of CCE, Ahmedabad-II v. Johnson Pumps (I) Ltd. (2009 (9) TMI 474 - CESTAT, AHMEDABAD) - issue before the Larger Bench, in the case of Maruti Suzuki India Ltd. (2010 (8) TMI 49 - CESTAT, NEW DELHI) was only on inspection done on compulsory PDI done in all cases by the appellant in that case. It was not the case before the Larger Bench that PDI inspections were done at the instance of the buyer. In view of the interpretation made by this bench in the case of CCE, Ahmedabad-II v. Johnson Pumps (I) Ltd. (2009 (9) TMI 474 - CESTAT, AHMEDABAD) PDI charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed by the revenue is required to be rejected - Decided against Revenue.
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