INTEGRAL POWER PACKS Vs. CCE

JUDGEMENT

(1.) After rejection the Revenue's Stay Petition, we take the appeal itself in as much as we are of the view that the dispute issue is settled by a number of precedent decisions of Tribunal.

(2.) Commissioner (Appeals) vide his impugned order has held that the inspection charges for further inspection (after the goods have reached the stage of marketability) carried out by other companies on behalf of customers is not to be included in the assessable value of the goods. For the above findings he has relied upon the following decisions of the Tribunal :