ORDER
U.L. Bhat, J. (President)
1. Respondent is absent in spite of notice of hearing. We have heard Shri K. Srivastava, SDR and perused the papers.
2. The dispute relates to includibility of additional inspection charges in the assessable value of heavy and sophisticated machinery manufactured and cleared by the respondent. Having included the charges and paid duty, respondent filed refund claim which has been dismissed by the Assistant Collector. Collector (Appeals) confirmed the order.
3. It is clear that the contract required inspection to be conducted by an agency chosen by the buyer and at the buyer’s cost. This was in addition to the normal inspection which the manufacturer conducted. In these circumstances, the charges for the inspection conducted at the instance of the buyer cannot be included in the assessable value. See Shree Pipes Ltd., . The appeal is dismissed.
Pronounced and dictated in the open court.