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<h1>CEGAT: Impulse Test Charges Excluded from Assessable Value</h1> The Appellate Tribunal CEGAT, New Delhi, held that charges for impulse tests on transformers, collected from customers, should not be included in the ... Valuation - Testing charges The Appellate Tribunal CEGAT, New Delhi, in the case of testing charges for transformers, held that charges collected from customers for impulse tests are not to be included in the assessable value. The appellant's appeal was allowed as the testing was conducted at the specific request of the customer and not as part of the manufacturing activity. The impugned orders were set aside. (1996 (6) TMI 149 - CEGAT, New Delhi)
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