2015 (1) TMI 328

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..... air charges from their customers - Revenues contends that such repayment to the appellant is additional consideration and the same is required to be added in the assessable value of the casting - Held that:- Absolutely no merits in the Revenue’s case. Admittedly, as cost of the moulds is being included by the appellant in assessable value of the castings and repairing activity are separate and dif .....

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..... es of casting falling under Chapter 73 of Central Excise Tariff Act. For the said purpose, they are supplied with wooden patterns (moulds) by their customers. There is no dispute about the fact that cost of said moulds is being included in the assessable value of the final product by the appellant. However, before returning the said wooden pattern to the appellant, the appellant get the same repai .....

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..... different activities not associated with the manufacturing and casting. Such undertaking of repair activities by the appellant on behalf of their customers and reimbursement of repair charges by the customers to the appellant cannot, by no stretch of imagination can be held to be additional consideration so as to make the part of the assessable value. We accordingly set aside the impugned order a .....

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