https://www.taxtmi.com/caselaws?id=85364 Optional impulse test charges collected for a test arranged at the customer's specific request, through an outside concern and separately invoiced, were held not to form part of the assessable value of transformers. Charges for testing undertaken by the manufacturer as part of the manufacturing process would be includible, but additional customer-requested testing stands on a different footing and is excluded from valuation. en-us Wed, 19 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85364 Optional impulse test charges collected for a test arranged at the customer's specific request, through an outside concern and separately invoiced, were held not to form part of the assessable value of transformers. Charges for testing undertaken by the manufacturer as part of the manufacturing process would be includible, but additional customer-requested testing stands on a different footing and is excluded from valuation. Case-Laws Central Excise Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85364