Full Judgment
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, submitted that the Appeal No. E/1621/93-A filed by them involving the same issue has been decided in their favour on 17-9-1998. He, therefore, requested to set aside the impugned order as the demand has been confirmed in the order in question for a different period. We heard Shri K. Srivastava, ld. SDR.3. After considering the submissions of both the sides, we find that the Tribunal vide Final Order No. 1324/98, dated 5-10-1998 in Appeal No. E/1621/93-A in the case of the Appellants themselves has held as under : "We find that the appellants have their own testing facilities and after the manufacture of the goods, the same are being tested by them which gives the product its marketability. If their customers want to carry out further inspection of the goods before taking delivery, those 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 Bhngyanngar 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) E.L.T. 462 which squarely cover the issue involved." 4. Following the decisions, we hold that the inspection charges paid by the Indian Railway for inspection of the goods are not to be included in the assessable value. Accordingly we allow the appeal.