https://www.taxtmi.com/caselaws?id=87925 The tribunal ruled in favor of the appellant, holding that charges incurred by the manufacturer for specialized tests conducted by agencies like BHEL and CPRI on transformers should not be included in the assessable value. The tribunal found that these tests were customer-specific and not routine, aligning with previous decisions where such testing charges were deemed non-includible. Additionally, the tribunal upheld the appellant's argument on the limitation period, setting aside the previous order and allowing the appeal. en-us Tue, 30 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 18:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87925 The tribunal ruled in favor of the appellant, holding that charges incurred by the manufacturer for specialized tests conducted by agencies like BHEL and CPRI on transformers should not be included in the assessable value. The tribunal found that these tests were customer-specific and not routine, aligning with previous decisions where such testing charges were deemed non-includible. Additionally, the tribunal upheld the appellant's argument on the limitation period, setting aside the previous order and allowing the appeal. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87925