https://www.taxtmi.com/caselaws?id=88685 The Tribunal ruled in favor of the appellant, holding that the testing charges paid to a specialized agency for additional tests conducted at the Railways' request should not be included in the assessable value of goods. The decision was based on established legal principles and consistent precedents, distinguishing the case from one involving inspection charges. The Tribunal referenced previous decisions, including the Shree Pipes Ltd. case, to support its conclusion that such testing charges should not impact the assessable value of the goods. en-us Fri, 12 Jun 1998 00:00:00 +0530 Tue, 20 Sep 2011 15:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88685 The Tribunal ruled in favor of the appellant, holding that the testing charges paid to a specialized agency for additional tests conducted at the Railways' request should not be included in the assessable value of goods. The decision was based on established legal principles and consistent precedents, distinguishing the case from one involving inspection charges. The Tribunal referenced previous decisions, including the Shree Pipes Ltd. case, to support its conclusion that such testing charges should not impact the assessable value of the goods. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88685