TMI Blog1998 (6) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... per : K. Sankararaman, Member (T)].- Appellant has sent a letter in response to the hearing notice that their factory is under lock out since 24-12-1997 and all the relevant records are lying inside the factory premises. They have, therefore, requested for adjournment of the case. 2. On perusal of the appeal memorandum and the impugned order and after hearing Shri M. Ali, JDR we find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition, the Railways requires the appellant to get the goods tested by their nominated agency RITES . The testing charges levied by that agency are paid in the first instance by the appellant but got reimbursed from the Railways subsequently. The department has added such additional testing charges carried out by RITES in the assessable value. The original order in this regard passed by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d charges for such additional test was held to be not includible in the assessable value of the goods so tested. 5. A point raised by Shri Ali that the West Zonal Bench had in a similar case held that inspection charges paid to an outside agency would be includible in the assessable value of such goods. The said decision is in Commissioner of Central Excise, Bombay-II v. Nitin Industries [1998 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dible in the assessable value. We thus find that in this case, the Tribunal was not called upon to decide the question whether the testing charges carried out by the outside agency was includible or not. That decision had been taken at the level of Collector (Appeals) and that finding was not challenged by the assessee before the Tribunal. Hence this case cannot be an authority for the proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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