TMI Blog2019 (8) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction value. Appeal dismissed - decided against appellant. - EXCISE APPEAL NO: 2185 of 2010 - A/86451/2019 - Dated:- 23-8-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Raymond George, Advocate for the appellant Shri S Hasija, Superintendent (AR) for the respondent ORDER PER: C J MATHEW This appeal of M/s Lalit Pipes Pipes Ltd against order-in-appeal no. SB/175/Th-I/10 dated 27th September 2010 of Commissioner of Central Excise (Appeals), Mumbai Zone I pertains to the non-discharge of duty liability on submerged arc welded pipes to the extent of charges paid for outsourced inspection by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal in Southern Structurals Ltd v. Commissioner of Central Excise, Chennai II [2002 (146) ELT 678 (Tri.-Chennai)], that, despite the difference of opinion within, the bench was in accord that inspection charges are to be included in the assessable value. Likewise, it was pointed out by the Learned Authorised Representative that, in re Bagwe Alloys Pvt Ltd, the Tribunal had held that it was mandatory to include all expenditure that is linked to supply of goods. According to him, the Larger Bench of the Tribunal, in Maruti Suzuki India Ltd v. Commissioner of Central Excise, Delhi III [2010 (257) ELT 226 (Tri.-LB)], has put the seal of approval on such additions. 4. It would appear that some of the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court, to the effect that 18. On the whole, the definition of the expression transaction value is neither restrictive in nature nor exhaustive but illustrative and inclusive. The definition clause uses terms like means , includes , including, but not limited to , and but does not include . The word includes has been suffixed by the phrase in addition to . Apparently, it is a definition of extensive nature and at the same time it is restrictive and exhaustive in relation to the items to be excluded therefrom. It discloses to be of vary wide and extensive in nature and it is evident from the use of the expressions like includes in addition to and including but not limited to . At the same time, it precisely pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n direct flow back of the consideration to the assessee. Such a conception shall defeat the spirit of amendment to the law. Even indirect benefit in that regard, wholly or partly, resulting from the payment made by the buyer to the dealer in connection with or by reason of the sale transaction will have to be included in the assessable value. Being so, any amount collected by the dealer towards pre-delivery inspection or after sale services from the, buyer of the goods under the understanding between the manufacturer and the dealer or forming part of the activity of sale promotion of the goods would be a payment on behalf of the assessee to the dealer by the buyer, and hence, it would form part of the assessable value of such goods. Undoubt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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