https://www.taxtmi.com/caselaws?id=86394 The Tribunal dismissed the appeal, upholding the Collector (Appeals) decision in favor of the respondent. It was held that the cost of second testing, conducted at the buyer's instance and not part of the manufacturer's normal testing, should not be included in the assessable value for duty calculation. The Tribunal distinguished previous decisions and concluded that such additional testing costs should not impact the assessable value, contrary to the department's contention. Therefore, the respondent's refund claim was allowed, and the appeal by the department was dismissed. en-us Wed, 05 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86394 The Tribunal dismissed the appeal, upholding the Collector (Appeals) decision in favor of the respondent. It was held that the cost of second testing, conducted at the buyer's instance and not part of the manufacturer's normal testing, should not be included in the assessable value for duty calculation. The Tribunal distinguished previous decisions and concluded that such additional testing costs should not impact the assessable value, contrary to the department's contention. Therefore, the respondent's refund claim was allowed, and the appeal by the department was dismissed. Case-Laws Central Excise Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86394