1998 (10) TMI 209

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..... the Respondents. [Order per : V.K. Agrawal, Member (T). - The issue involved in this appeal filed by M/s. Escorts Ltd. is whether the charges of inspection of the goods carried out by M/s. RITES on behalf of their customer, Indian Railways, are to be included in the assessable value of the Railway equipments manufactured by them. 2. Shri Dinesh Charak, Manager (Law) of the Appellants, sub .....

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..... se expenses do not give the character of marketability to the product as the goods have already reached the stage of marketability. We also observe that the Bench which decided the case in Bhagyanagar Pipe Industries (Final Order No. 1865/97-A, dated 22-1-1997) did not consider the Appellate Tribunal's decision in the case of General Engg. Works [1996 (81) E.L.T. 569] and Shri Pipes Ltd. [1992 (59 .....

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