Additional testing charges excluded from assessable value where they covered tests beyond the manufacturer's own process.

Additional testing charges paid for tests carried out over and above the manufacturer's own process were held not includible in assessable value. The analysis relied on an earlier decision in the assessee's own case, which had already excluded such charges and had been upheld on appeal. The department's contrary authority was treated as distinguishable on its facts and not controlling. The order in appeal was therefore sustained.

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Issues: Whether testing charges paid for additional tests carried out on the goods were includible in the assessable value.

Analysis: The charges in question related to additional testing undertaken over and above the tests performed by the manufacturer in the course of manufacture. The earlier decision in the assessee's own case had already held such additional testing charges to be not includible in assessable value, and that finding had been upheld on appeal. The contrary decision relied upon by the department was treated as distinguishable on its own facts and not as governing the present question.

Conclusion: The testing charges were not includible in the assessable value and the order in appeal was sustained.

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