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TMI Blog2016 (2) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has filed these appeals against the impugned orders on the charge of under-valuation. 2. The facts of the case are that the appellant is engaged in the manufacture of Iron and steel castings and parts of railways. The appellant is clearing these goods to the independent buyers as well as to the Railways. These goods are tested by RITES and the cost of inspection charges at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the open market. Therefore expenses reimbursed by the Railways towards testing charges by RDSO are not includible in the assessable value. To support this contention, he relies on the decisions of the Tribunal in the case of Hindustan Development Corporation Ltd. Vs. CCE, Calcutta reported in 1996 (85) ELT 58 (Tribunal), which has been affirmed by the decision of the Hon'ble Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions in the case of Hindustan Gas & Industries Ltd. Vs. CCE, Baroda reported in 2001 (133) ELT 481 (Tribunal-Mumbai), Commissioner of Central Excise, Raipur Vs. Surya Alloys Industries (P) Ltd. reported in 2015 (316) ELT 104 (Tribunal-Delhi) and Commissioner of Central Excise, Tamil Nadu Vs. Southern Structurals Ltd. reported in 2008 (229) ELT 487 (SC). 5. Heard the parties. 6. Perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced case laws in defence of their pleadings as discussed hereinabove. The issue is based in the case laws are that if the goods are not sellable without any testing done by the assessee, in that case, the testing charges are includible in the assessable value as after testing/inspection the goods are marketable. But in a case where the testing has been done on a particular request by a buyer a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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