https://www.taxtmi.com/caselaws?id=88532 The Tribunal upheld the decision of the Collector (Appeals) in setting aside the proposals to include testing and erection charges in the assessable value of the excisable product. The case involved disputes over the inclusion of charges related to fitting items in a cooling tower and testing charges for demonstrating product usefulness. The Tribunal ruled that as the charges were not for manufacturing but for fitting and showcasing product benefits, they should not be subject to duty payment. The appeal against the Order-in-Appeal allowing the assessee's appeals was dismissed. en-us Thu, 12 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 15:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88532 The Tribunal upheld the decision of the Collector (Appeals) in setting aside the proposals to include testing and erection charges in the assessable value of the excisable product. The case involved disputes over the inclusion of charges related to fitting items in a cooling tower and testing charges for demonstrating product usefulness. The Tribunal ruled that as the charges were not for manufacturing but for fitting and showcasing product benefits, they should not be subject to duty payment. The appeal against the Order-in-Appeal allowing the assessee's appeals was dismissed. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88532