https://www.taxtmi.com/caselaws?id=90280 Optional testing charges for additional tests carried out only at specific customers' request are not includible in the assessable value of excisable goods. The Tribunal distinguished such buyer-specific tests from the manufacturer's regular quality control process, which applies to all buyers, and applied its earlier view that optional charges linked to special testing do not form part of valuation. The issue was therefore decided in favour of the assessee, with the additional testing charges excluded from assessable value. en-us Fri, 05 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90280 Optional testing charges for additional tests carried out only at specific customers' request are not includible in the assessable value of excisable goods. The Tribunal distinguished such buyer-specific tests from the manufacturer's regular quality control process, which applies to all buyers, and applied its earlier view that optional charges linked to special testing do not form part of valuation. The issue was therefore decided in favour of the assessee, with the additional testing charges excluded from assessable value. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90280