<h1>CESTAT Bangalore rules transportation, loading, unloading, and testing charges not included in excise valuation if separately invoiced.</h1> In a case involving a private equipment company, the Central Excise and Service Tax Appellate Tribunal (CESTAT) in Bangalore ruled on whether charges for transportation, loading, unloading, and testing should be included in the valuation of goods for excise purposes. The tribunal found that these charges were separately listed on invoices and were not part of the basic price of the goods. As a result, these additional charges were not required to be included in the valuation of the goods for excise duties, as they were distinct from the manufacturing cost.