CESTAT upholds duty on testing charges as part of assessable value; insufficient evidence leads to appeal rejection.

The Appellate Tribunal CESTAT, Kolkata upheld the duty imposed on the appellants, as testing charges were deemed part of the assessable value of the product. The appeal was rejected due to insufficient evidence provided by the appellant to demonstrate that the charges were for re-testing after the final product was fully manufactured.

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The Appellate Tribunal CESTAT, Kolkata upheld the duty of Rs. 1,937.46 imposed on the appellants as testing charges are to be included in the assessable value of the product. The appeal was rejected due to lack of evidence provided by the appellant to prove that the charges were for re-testing after the final product was fully manufactured.

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