https://www.taxtmi.com/caselaws?id=87442 The Tribunal dismissed the appeal filed by the Department, affirming that the testing charges in question, incurred on account of third-party inspection at customers' cost, were not includible in the assessable value of the goods. The Tribunal relied on a previous decision and held that such optional testing charges, carried out at the instance of buyers, should not be included in the assessable value. The Tribunal emphasized that these charges were not part of the regular manufacturing process and therefore upheld the decision of the Collector (Appeals) in rejecting the application to include them in the assessable value. en-us Wed, 05 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 10:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87442 The Tribunal dismissed the appeal filed by the Department, affirming that the testing charges in question, incurred on account of third-party inspection at customers' cost, were not includible in the assessable value of the goods. The Tribunal relied on a previous decision and held that such optional testing charges, carried out at the instance of buyers, should not be included in the assessable value. The Tribunal emphasized that these charges were not part of the regular manufacturing process and therefore upheld the decision of the Collector (Appeals) in rejecting the application to include them in the assessable value. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87442