https://www.taxtmi.com/caselaws?id=87810 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants in a dispute over the inclusion of the cost of an additional test in the assessable value under Section 4(1)(a)(i) of the Central Excises and Salt Act, 1944. The Tribunal held that when a manufacturer conducts routine tests and a special test is done at the customer's request, the cost of the special test should not be added to the assessable value. As the additional test was specific to the customer's requirements and reimbursed by them, it was deemed not to impact the assessable value, leading to the allowance of the appeal and relief for the appellants. en-us Tue, 09 Sep 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87810 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants in a dispute over the inclusion of the cost of an additional test in the assessable value under Section 4(1)(a)(i) of the Central Excises and Salt Act, 1944. The Tribunal held that when a manufacturer conducts routine tests and a special test is done at the customer's request, the cost of the special test should not be added to the assessable value. As the additional test was specific to the customer's requirements and reimbursed by them, it was deemed not to impact the assessable value, leading to the allowance of the appeal and relief for the appellants. Case-Laws Central Excise Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87810