TMI Blog2002 (11) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : C.N.B. Nair, Member (T)]. When the applications for stay came up for hearing it was agreed by both sides that appeals can be disposed of. We, therefore, proceed to dispose of the appeals. 2. The first appellant M/s. Choksi Tube Company Limited is manufacturer of Seamless pipes and tubes in its factory at Mehsana District of Gujarat. The second appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed was not expended on the test. The Revenue, therefore, held that the residual amounts should form part of the assessable value of the pipes and tubes. That is the claim which remains confirmed in the impugned order. 3. The appellants submission is that the duty demand is entirely unsustainable inasmuch as cost of additional testing and recovery towards such testing/inspection charges have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture by the appellants. Such additional test/inspection at the instance of the buyers, over and above the testing which forms part of the manufacturing activity do not form part of manufacture. Same is the position in respect of recovery for the same. The demand is erroneous. The impugned order is set aside and appeals are allowed with consequential relief, if any, to the appellants. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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