https://www.taxtmi.com/caselaws?id=86890 Charges for special testing conducted outside the factory at the buyer's instance and at the buyer's cost did not form part of the assessable value for central excise duty. The manufacturer's routine in-factory testing was distinguishable from the additional buyer-specific testing, and the Tribunal followed its earlier decisions applying the same valuation principle. On those facts, the departmental view on inclusion in assessable value was rejected and the assessee succeeded. en-us Tue, 08 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86890 Charges for special testing conducted outside the factory at the buyer's instance and at the buyer's cost did not form part of the assessable value for central excise duty. The manufacturer's routine in-factory testing was distinguishable from the additional buyer-specific testing, and the Tribunal followed its earlier decisions applying the same valuation principle. On those facts, the departmental view on inclusion in assessable value was rejected and the assessee succeeded. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86890